https://www.taxtmi.com/caselaws?id=846 The appellants challenged demands for reimbursement of expenses for advertisement and sale promotion, disputing the addition of 50% of expenses incurred by dealers. The Commissioner upheld the demands based on an oral agreement between the appellants and dealers, but the Appellate Tribunal disagreed, emphasizing the need for a written agreement with an enforcement clause. Relying on legal precedents, the Tribunal set aside the Commissioner's decision, stating that expenses incurred by dealers on their own account cannot be added without a written agreement. The appeal was allowed, highlighting the importance of enforceable written agreements in such matters. en-us Fri, 23 Jun 2006 00:00:00 +0530 Sun, 13 Apr 2008 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=846 The appellants challenged demands for reimbursement of expenses for advertisement and sale promotion, disputing the addition of 50% of expenses incurred by dealers. The Commissioner upheld the demands based on an oral agreement between the appellants and dealers, but the Appellate Tribunal disagreed, emphasizing the need for a written agreement with an enforcement clause. Relying on legal precedents, the Tribunal set aside the Commissioner's decision, stating that expenses incurred by dealers on their own account cannot be added without a written agreement. The appeal was allowed, highlighting the importance of enforceable written agreements in such matters. Case-Laws Central Excise Fri, 23 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=846