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2016 (3) TMI 1046 - SUPREME COURT

2016 (3) TMI 1046 - SUPREME COURT - 2016 (332) E.L.T. 207 (SC) - Transaction 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 .....

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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. - Civil Appeal No. 1646 OF 2008 - Dated:- 7-1-2016 - T.S. THAKUR, CJ, MR. A.K. SIKRI AND MRS. R. BANUMATHI, JJ For the Petitioner : Mr. Yashank Adhyaru, Adv., Ms. Nisha Bagchi, Adv., Mr. Rajiv Nanda, Adv., Ms. Pooja Sharma, Adv, And Mr. .....

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s of the respondent-company does not form part of the transaction value for purposes of levy of excise under the Central Excise Act, 1944. We have heard learned counsel for the parties at some length who have taken us through the show-cause notice issued to the respondent-company, the reply submitted by the company and the order passed by the Commissioner of Central Excise holding that the dealers appointed by the respondent- company were under a legal obligation to comply with the directions is .....

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