https://www.taxtmi.com/caselaws?id=94894 The Appellate Tribunal CEGAT, Chennai clarified valuation under the Central Excise Act, emphasizing legitimate business considerations and manufacturers' obligations regarding expenses incurred by authorized dealers. The Tribunal upheld the Commissioner (Appeals)'s decision, dismissing the Revenue's appeal. It highlighted the importance of adhering to legal precedents and commercial realities in determining the assessable value, stating that expenses incurred by dealers for their benefit should not be included in the assessable value. The Tribunal emphasized that manufacturers are not obligated to bear expenses aimed at increasing dealers' sales and profits. en-us Thu, 10 Aug 2000 00:00:00 +0530 Mon, 05 Dec 2011 16:36:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94894 The Appellate Tribunal CEGAT, Chennai clarified valuation under the Central Excise Act, emphasizing legitimate business considerations and manufacturers' obligations regarding expenses incurred by authorized dealers. The Tribunal upheld the Commissioner (Appeals)'s decision, dismissing the Revenue's appeal. It highlighted the importance of adhering to legal precedents and commercial realities in determining the assessable value, stating that expenses incurred by dealers for their benefit should not be included in the assessable value. The Tribunal emphasized that manufacturers are not obligated to bear expenses aimed at increasing dealers' sales and profits. Case-Laws Central Excise Thu, 10 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94894