https://www.taxtmi.com/caselaws?id=119614 Reimbursement of advertisement, marketing and sales promotion expenses received from the concentrate supplier was held not includible in the assessable value of aerated water because the amount did not flow from the buyers, there was no extra payment from them, and the sale price was not by the reimbursement. On that footing, the proposed penalties under the Central Excise provisions could not survive once no duty was payable. Interest also failed because it depended entirely on a differential duty liability that was not established. en-us Wed, 19 Apr 2006 00:00:00 +0530 Thu, 12 Jul 2012 11:56:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119614 Reimbursement of advertisement, marketing and sales promotion expenses received from the concentrate supplier was held not includible in the assessable value of aerated water because the amount did not flow from the buyers, there was no extra payment from them, and the sale price was not by the reimbursement. On that footing, the proposed penalties under the Central Excise provisions could not survive once no duty was payable. Interest also failed because it depended entirely on a differential duty liability that was not established. Case-Laws Central Excise Wed, 19 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119614