2005 (2) TMI 371

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....(J) (Oral)]. - This appeal arises from Order-in-Appeal No. 189/2003, dated 17-11-2003 by which the department has confirmed demands on the advertisement charges borne by the appellants dealer for the period from 1-4-2001 to 31-3-2002 under the proviso to Section 11A of the C.E. Act. The appellants had denied that the advertisement charges were incurred by the dealer on their behalf. They have also....

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....dgments rendered by it with regard to non-inclusion of the advertisement charges in the assessable value if the same has been incurred by the dealer as held in the case of Philips India Ltd v. C.C.E. [1997 (91) E.L.T. 540]. In this case, the appellants had issued debit notes cancelling the credit notes and they have asserted that they have not benefited from the advertisements charges. It is the d....