https://www.taxtmi.com/caselaws?id=54307 The Tribunal allowed the appeal against the confirmation of demands on advertisement charges under Section 11A of the C.E. Act. The appellants successfully argued that they were not liable to bear the advertisement charges as they were not the beneficiaries of the advertisements and had issued debit notes. Relying on legal precedents, including the Supreme Court's decision in C.C.E. v. Surat Textiles Mills Ltd., the Tribunal found in favor of the appellants, emphasizing the distinction between advertisement charges incurred by the dealer and those borne by the appellants. The appeal was allowed with consequential relief. en-us Tue, 01 Feb 2005 00:00:00 +0530 Tue, 19 Oct 2010 12:58:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54307 The Tribunal allowed the appeal against the confirmation of demands on advertisement charges under Section 11A of the C.E. Act. The appellants successfully argued that they were not liable to bear the advertisement charges as they were not the beneficiaries of the advertisements and had issued debit notes. Relying on legal precedents, including the Supreme Court's decision in C.C.E. v. Surat Textiles Mills Ltd., the Tribunal found in favor of the appellants, emphasizing the distinction between advertisement charges incurred by the dealer and those borne by the appellants. The appeal was allowed with consequential relief. Case-Laws Central Excise Tue, 01 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54307