2005 (3) TMI 129

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....assessee is sought to be included in the assessable value of the respondent-assessee's products on the ground that the respondent-assessee and its marketing agent were related persons. We have today dismissed the appeal of the Revenue against that portion of the Tribunal's order by which it had held that the marketing agent and the respondent-assessee were not related person within the mea....

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....e appellant has sought to rely upon the decision of this Court in Commissioner of Central Excise, Surat v. Surat Textile Mills Ltd. - 2004 (5) SCC 201. In that decision the Court appears to have upheld the view that where the advertisement cost is incurred by the manufacturers/customers compulsorily or mandatorily, and where the manufacturer has an enforceable legal right against the customers to ....