2006 (6) TMI 401

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.... Shri G. Havanur, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - The revenue has confirmed demands on the appellants in respect of 50% of reimbursement of the expenses incurred by the dealers on advertisement and sale promotion. This is challenged by the appellants. It is submitted that in so far as the reimbursement done by them to the dealers, they have added its value....

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....hat is an expense which requires to be added. This is seriously challenged by the appellant. Learned Counsel refers to the Apex Court judgement rendered in the case of CCE v. Besta Cosmetics Ltd. - 2005 (183) E.L.T. 122 (S.C.) wherein it has been held that there has to be an agreement between the parties with a clause for enforceable legal right with assessee to insist on advertisement in the agre....

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....here is no subsisting agreement between the parties for enforcing any legal right and therefore in terms of the Commissioner (Appeals) Order itself, the expenses incurred by dealer on their own account cannot be added in the assessable value. 2. Learned JCDR reiterated the submission made by the Commissioner. 3. On a careful consideration, we notice that the Commissioner himself in....