https://www.taxtmi.com/caselaws?id=262184 Advertisement expenses recovered from dealers are includible in assessable value only where the manufacturer has an enforceable legal right to require dealers to incur specified advertising expenditure; where dealers voluntarily arrange advertisements and the dealership terms impose no such quantified obligation, the recovery is excluded from assessable value. The extended limitation period is unavailable without evidence of suppression, fraud, wilful misstatement, or intent to evade duty, and a previously litigated same controversy weighs against such allegations. On that basis, the duty demand, interest, and penalty were held unsustainable on merits and limitation. en-us Mon, 18 May 2015 00:00:00 +0530 Mon, 04 Jan 2016 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262184 Advertisement expenses recovered from dealers are includible in assessable value only where the manufacturer has an enforceable legal right to require dealers to incur specified advertising expenditure; where dealers voluntarily arrange advertisements and the dealership terms impose no such quantified obligation, the recovery is excluded from assessable value. The extended limitation period is unavailable without evidence of suppression, fraud, wilful misstatement, or intent to evade duty, and a previously litigated same controversy weighs against such allegations. On that basis, the duty demand, interest, and penalty were held unsustainable on merits and limitation. Case-Laws Central Excise Mon, 18 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262184