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2018 (3) TMI 484 - AT - Central ExciseValuation - includibility - reimbursement expenses - advertisement expenses - Held that: - the said advertisement was on behalf of the local dealers for the promotion of sale of the vehicles. Thus, it is reimbursement and its value cannot be included for the purpose of excise duty. It appears that matter is very old and it has already travelled upto the Hon’ble Supreme Court. The genesis of the dispute was generated three decades before. Now it will not serve any useful purpose if we remand the case further to the adjudicating authority. Appeal allowed - decided in favor of appellant.
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