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2016 (3) TMI 666 - AT - Central ExciseValuation of goods sold through dealers - inclusion of the expenditure incurred by the wholesale dealers in the assessable value of the goods sold by the appellant to such wholesale dealers - Held that:- Emphasis is laid by the Revenue on the clause that in the event that the wholesale dealer is not able to lift the specified quantities mentioned in the agreement, the appellant may increase the price based on the volume of purchase by the dealers. It was sought to be argued that such condition will make the dealer to have an obligation of expenditure towards publicity and advertisement to increase the quantum of sale. We are not in agreement with such propositions. If the same accepted, it will lead to a position that only that much of advertisement and publicity required to surpass the minimum volume of purchase is required to be added in their transaction value. The legal position cannot be established by such presumptions. Further, it is a clearly admitted fact that any publicity and advertisement by the dealer will certainly benefit them by higher sales and higher profit. To say such publicity is only to be treated as a beneficial act for the appellant is not tenable. There is no obligatory, legally bound expenditure by the dealer for such publicity. Considering the legal position we find the impugned order is not sustainable. See COLLECTOR OF CENTRAL EXCISE, BARODA Versus BESTA COSMETICS LTD. [2005 (3) TMI 129 - SUPREME COURT OF INDIA ] - Accordingly, the same is set aside and the appeals are allowed in favour of assessee
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