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2016 (3) TMI 1046 - SC - Central ExciseTransaction value - whether the advertisement expenditure incurred by the dealers of the respondent-company does not form part of the transaction value for purposes of levy of excise duty? - Held that:- The Commissioner has taken the view that the expenditure so incurred on any advertisement campaign was liable to be included as part of the transaction value under the Act for purposes of levy of excise duty. A reading of the order passed by the Tribunal, however, leaves much to be desired in as much as several issues and aspects that arose for consideration and that had been dealt with by the Commissioner in his order have not been even mentioned leave alone satisfactorily dealt with. The order is on that short ground alone liable to be set-aside. In fairness to Mr. V.Lakshmikumaran, learned counsel for the respondent, we must mention that even he was agreeable to the matter being remitted back to the Tribunal for a more articulate and satisfactory adjudication of the aspects that arise for consideration. In the result, we allow this appeal, set-aside the order passed by the Tribunal and remit the matter back to the Tribunal for a fresh disposal in accordance with law.
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