https://www.taxtmi.com/caselaws?id=750638 CESTAT allowed the appeal, holding that dealer-incurred advertisement and publicity expenses cannot be added to the assessable value of vehicles absent an enforceable contractual right enabling the manufacturer to insist on specified expenditure. The tribunal found such expenditures were optional, sometimes unreimbursed, and merely benefited the manufacturer incidentally, so they are not additional consideration for excise valuation. The panel also refused to invoke the extended limitation period, finding no fraud, collusion or willful suppression; the demand up to September 2010 was held time-barred and the impugned order set aside. en-us Tue, 19 Mar 2024 00:00:00 +0530 Sat, 30 Aug 2025 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750638 CESTAT allowed the appeal, holding that dealer-incurred advertisement and publicity expenses cannot be added to the assessable value of vehicles absent an enforceable contractual right enabling the manufacturer to insist on specified expenditure. The tribunal found such expenditures were optional, sometimes unreimbursed, and merely benefited the manufacturer incidentally, so they are not additional consideration for excise valuation. The panel also refused to invoke the extended limitation period, finding no fraud, collusion or willful suppression; the demand up to September 2010 was held time-barred and the impugned order set aside. Case-Laws Central Excise Tue, 19 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750638