2006 (6) TMI 40

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....pect 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 in the assessable value and paid the duty. However, they are challenging the addition of those other 50% of expenses which they have not added as the....

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.... in e case of CCE Vs. Besta Cosmetics Ltd., 2005 (68) RLT 252 (SC)=2005 (183) ELT 132 (SC) wherein it has been held that there has to bean agreement between the parties with a clause for enforceable legal right with assessee to insist on advertisement in the agreement and only in such circumstances, the advertisement expenses can be added in the assessable value. He submits that this issue is cove....

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....g 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 para-5 has clearly noted that there is no written agreement. He draws con....