https://www.taxtmi.com/caselaws?id=112622 Distributor margin cannot be included in assessable value as sales promotion commission without evidence that the stockist acted as an agent or that any part of the margin was actually attributable to recoverable sales promotion . The record showed the stockists were purchasers dealing at arm's length, and the correspondence relied on did not prove that they incurred sales promotion expenditure from their margin. Penalty and interest under sections 11AC and 11AB cannot be applied to the pre-28-9-1996 part of the demand period, and once the valuation addition failed, there was no basis for penal consequences. en-us Wed, 15 Sep 2004 00:00:00 +0530 Mon, 30 Apr 2012 18:46:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112622 Distributor margin cannot be included in assessable value as sales promotion commission without evidence that the stockist acted as an agent or that any part of the margin was actually attributable to recoverable sales promotion . The record showed the stockists were purchasers dealing at arm's length, and the correspondence relied on did not prove that they incurred sales promotion expenditure from their margin. Penalty and interest under sections 11AC and 11AB cannot be applied to the pre-28-9-1996 part of the demand period, and once the valuation addition failed, there was no basis for penal consequences. Case-Laws Central Excise Wed, 15 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112622