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2004 (4) TMI 81 - SC - Central ExciseWhether the authorities were justified in including the cost incurred for advertisement of aerated waters in the assessable value of the concentrate required for the manufacture of aerated waters by treating the cost of the advertisement so incurred as the cost of the advertisement of the concentrate? Whether CEGAT was justified in denying the appellant the benefit of Notification No. 120/75-C.E. when the appellant had opted for the facility contained therein specifically in respect of items falling under the erstwhile. Item 68 of the Central Excises Tariff as in the case of the appellant and invoking instead contrary to the law settled by this Court, the provisions of Section 4 of the Central Excises and Salt Act for determining the assessable value due to mere suspicion without any proof that the appellant had not made proper declaration of the Invoice value in terms of the Notification no. 120/1975-C.E. ibid? Held that:- As rightly contended by the counsel appearing on either side, the CEGAT failed to appreciate the arguments advanced before it by the counsel appearing on either party in its proper perspective. In fact, in Civil Appeal Nos. 13400/1996, 4672/1997 and 4762/1997, the CEGAT failed to appreciate that in several earlier judgments, the CEGAT consistently held that the advertisement expenditure incurred by a manufacturers' customer can be added to the sale price for determining the assessable value, only if the manufacturer has an enforceable legal right against the customer to insist on the incurring of such advertisement expenses by the customer. These matters require reconsideration by the CEGAT in the background of several judgments cited, relied on and referred to in this judgment to arrive at a correct finding on the issues involved. All the appeals are remitted back to the respective Tribunals to consider the matters afresh in the light of the judgments relied on by the parties. Both parties are at liberty to file additional pleadings and, annexures and records, if any, in respect of their respective claim.
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