https://www.taxtmi.com/caselaws?id=116481 Post-clearance trade promotion expenses realised by merchant-manufacturers from dealers were not includible in the job worker's assessable value, because the processor's liability was confined to the valuation basis furnished for the processed goods cleared by it, and the addition was set aside. Advertisement expenses incurred by retail sellers on rejects or seconds were also not part of the assessable value of the goods manufactured by the processor, and that demand was rejected. The demand on the assessee's own sales promotion collections was time-barred, as the extended period was invoked for a 1984-1987 dispute only in 1989 without adequate justification. The valuation demands and consequential penalties were therefore unsustainable. en-us Fri, 22 Jul 2005 00:00:00 +0530 Tue, 12 Jun 2012 18:27:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116481 Post-clearance trade promotion expenses realised by merchant-manufacturers from dealers were not includible in the job worker's assessable value, because the processor's liability was confined to the valuation basis furnished for the processed goods cleared by it, and the addition was set aside. Advertisement expenses incurred by retail sellers on rejects or seconds were also not part of the assessable value of the goods manufactured by the processor, and that demand was rejected. The demand on the assessee's own sales promotion collections was time-barred, as the extended period was invoked for a 1984-1987 dispute only in 1989 without adequate justification. The valuation demands and consequential penalties were therefore unsustainable. Case-Laws Central Excise Fri, 22 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116481