https://www.taxtmi.com/caselaws?id=1743 The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellant in an appeal against an order demanding duty and penalty on sale promotion expenses. The Tribunal agreed with the appellant's argument that the expenses were integral to their business operations and were already included in the contract price negotiated with manufacturers. As there was no evidence of price manipulation, the Tribunal waived the duty and penalty, considering the expenses as justifiable business expenses not to be added to the assessable value of goods supplied. The appeal will proceed for final hearing, with a favorable outcome for the appellant. en-us Fri, 23 Feb 2007 00:00:00 +0530 Tue, 15 Apr 2008 09:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1743 The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellant in an appeal against an order demanding duty and penalty on sale promotion expenses. The Tribunal agreed with the appellant's argument that the expenses were integral to their business operations and were already included in the contract price negotiated with manufacturers. As there was no evidence of price manipulation, the Tribunal waived the duty and penalty, considering the expenses as justifiable business expenses not to be added to the assessable value of goods supplied. The appeal will proceed for final hearing, with a favorable outcome for the appellant. Case-Laws Central Excise Fri, 23 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1743