TMI Blog2009 (4) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... dispute as to respondents are only reimbursing 50% of the cost of the advertisement and publicity to their dealers. It is also not disputed that the advertisement and publicity done by the dealers is not compulsory on their part to do so. In these facts of the case, we find that the decision of the Hon’ble Supreme Court in the case of CCE Baroda v. Besta Cosmetics Ltd squarely covers the issue in favour of the assessee. We also find that the learned Commissioner (Appeals) has relied upon the very same judgment. Accordingly, we find that the issue is clearly settled by the decision of the Apex court. Hence, we do not find any merit in the appeal filed by the Revenue and the same is rejected. - E/155/2006 - 897/2009 - Dated:- 1-4-2009 - S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g a personal hearing to the respondent and considering the submissions made, came to the conclusion that the proceedings initiated by the said Show Cause Notice need not continue and coming to such a conclusion, dropped all the proceedings initiated by the said Show Cause Notice and other subsequent Show Cause Notices. Aggrieved by such an order, the Revenue preferred an appeal before the learned Commissioner (Appeals). The learned Commissioner (Appeals), after considering the submissions, upheld the order of the Adjudicating Authority. Hence, Revenue is in appeal before us. 3. The learned SDR would contend that the learned Commissioner (Appeals)'s order is not legal and proper on the following grounds - (1) The Board's Circular No. 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t no suppression is involved, as sales policy of the 1999 and 2000 were available entire period is not hit by limitation. (5) The appellate authority has reached certain conclusions without verifications. Hence, the matter may be remanded to the original adjudicating authority to verify whether the manufacturer has an enforceable legal right against the dealer to insist on incurring of such advertisement expenses, and also for verification whether the cost borne by the dealer is on behalf of the respondent-assessee as clarified in the Board's circular cited supra." 4. The learned Counsel appearing on behalf of the respondent would submit that the issue is now squarely covered by various decisions of the Supreme Court and the Tribunal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of no consequence as transaction value can be different for different buyers. A dealer incurring advertisement and publicity expense on or behalf of the respondent therefore will have a different assessable value. I am of the view that key to resolution of dispute is determination whether the dealer is incurring 50% of cost on his own behalf. I find that publicity material used under the cost sharing formula consist of Display Hoarding put up at dealer's premises and plastic carry bags in which sold material is handed over to retail customer. It is obvious that these costs are incurred by dealers on his own account and for his own sales. There is therefore no need to go into determining the ratio of benefit received as long as it is estab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We find that there is no dispute as to respondents are only reimbursing 50% of the cost of the advertisement and publicity to their dealers. It is also not disputed that the advertisement and publicity done by the dealers is not compulsory on their part to do so. In these facts of the case, we find that the decision of the Hon'ble Supreme Court in the case of CCE v. Besta Cosmetics Ltd. (supra) squarely covers the issue in favour of the assessee. We also find that the learned Commissioner (Appeals) has relied upon the very same judgment. Accordingly, we find that the issue is clearly settled by the decision of the Apex court. Hence, we do not find any merit in the appeal filed by the Revenue and the same is rejected. (Operative portion o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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