1999 (3) TMI 445

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..... Shiv Kumar, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - The short point to be considered in this case is recovery of advertisement expenses from some of the dealers is to be included in the assessable value. 2. Shri C.S. Lodha, ld. Counsel appearing for the appellants submitted that it is the admitted position that factory price is available in the instan....

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....nd reiterated the findings given by the authorities below. 4. We have carefully considered the matter. We find that the issue involved in this case has been covered in the aforesaid cases as it was rightly pointed out by ld. Counsel, further, we find that party has recovered the advertisement expenses only from some of the dealers and there is no findings by the authorities below that ther....