https://www.taxtmi.com/caselaws?id=211553 The Tribunal ruled against the appellant, a motor vehicle manufacturer, in a dispute over the inclusion of dealers' advertisement expenses in the assessable value for Central Excise duty calculation. The Tribunal found that the expenses incurred by dealers, including promotional materials supplied by the appellant, should be part of the transaction value for duty calculation. Despite waiving the pre-deposit requirement, the Tribunal directed the appellant to deposit the entire duty demand amount, interest, and penalties, with recovery stayed pending appeal disposal. en-us Mon, 25 Jul 2011 00:00:00 +0530 Mon, 26 Mar 2012 06:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211553 The Tribunal ruled against the appellant, a motor vehicle manufacturer, in a dispute over the inclusion of dealers' advertisement expenses in the assessable value for Central Excise duty calculation. The Tribunal found that the expenses incurred by dealers, including promotional materials supplied by the appellant, should be part of the transaction value for duty calculation. Despite waiving the pre-deposit requirement, the Tribunal directed the appellant to deposit the entire duty demand amount, interest, and penalties, with recovery stayed pending appeal disposal. Case-Laws Central Excise Mon, 25 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211553