https://www.taxtmi.com/caselaws?id=252630 The tribunal held that the dealer's contributions to promotional schemes should be included in the assessable value for excise duty purposes under Section 4 of the Central Excise Act, 1944. The tribunal emphasized that the transaction value encompasses amounts paid on behalf of the assessee to the dealer, and promotional discounts form part of the assessable value. Additionally, the tribunal invoked the extended period for demand under Section 11A(1) due to non-disclosure of handling charges by dealers. The appellant was directed to deposit Rs. 150 crores within eight weeks, with the realization of the balance amount stayed pending appeal. en-us Wed, 15 Oct 2014 00:00:00 +0530 Sat, 06 Jun 2015 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252630 The tribunal held that the dealer's contributions to promotional schemes should be included in the assessable value for excise duty purposes under Section 4 of the Central Excise Act, 1944. The tribunal emphasized that the transaction value encompasses amounts paid on behalf of the assessee to the dealer, and promotional discounts form part of the assessable value. Additionally, the tribunal invoked the extended period for demand under Section 11A(1) due to non-disclosure of handling charges by dealers. The appellant was directed to deposit Rs. 150 crores within eight weeks, with the realization of the balance amount stayed pending appeal. Case-Laws Central Excise Wed, 15 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252630