https://www.taxtmi.com/caselaws?id=368992 The Tribunal allowed the appellant's appeal against the demand of duty, interest, and penalty under Section 11AC of the Act, 1944. The dispute centered on the inclusion of expenses on sales promotion activities in the transaction value of goods sold by the appellant and dealers. Relying on precedents, the Tribunal held that when sales promotion expenses are optional and jointly incurred, they should not be part of the assessable value. As there was no evidence of dealer obligation to share expenses, the Tribunal set aside the impugned order, granting relief to the appellant. en-us Thu, 06 Sep 2018 00:00:00 +0530 Thu, 18 Oct 2018 07:33:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368992 The Tribunal allowed the appellant's appeal against the demand of duty, interest, and penalty under Section 11AC of the Act, 1944. The dispute centered on the inclusion of expenses on sales promotion activities in the transaction value of goods sold by the appellant and dealers. Relying on precedents, the Tribunal held that when sales promotion expenses are optional and jointly incurred, they should not be part of the assessable value. As there was no evidence of dealer obligation to share expenses, the Tribunal set aside the impugned order, granting relief to the appellant. Case-Laws Central Excise Thu, 06 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368992