2017 (4) TMI 599

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....jaj, Adv.) For the Respondent : (Rep by Sh. H.C. Saini, DR) Per (Dr.) Satish Chandra : The present appeal is filed by the assessee-Appellants against the impugned order-in-appeal no. 49-CE/MRT-II/2008 dated 12.03.2008 passed by the Commissioner (Appeals) Customs & Central Excise, Meerut-II. 2. The brief facts of the case are that, the assessee-Appellants, during the period under consid....

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....he present appeal. 4. With this background, we have heard Shri Hemant Bajaj, learned counsel for the assessee-Appellants and Shri H.C. Saini, learned DR for the Department, and perused the written submissions. 5. After hearing both sides and on perusal of record, it appears that various dealers have also undertaken advertisement/publicity activities on their own to promote their individual s....

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....d to the value of the goods or not. This issue was adjudicated by the Hon'ble Supreme Court in the case of CCE, Surat Vs Surat Textile Mills Ltd., 2004 (167) ELT 379 (SC), wherein it was held that only when a manufacturer has enforceable legal right against his customers/ dealers to insist on incurring of expenses on advertisement, the advertisement expenses incurred by the dealers can be added to....