9911796707
TMI Blog2016 (11) TMI 822X X X X Extracts X X X X X X X X Extracts X X X X ..... volved in the matter has already been dealt by this tribunal in appellant's own case wherein this Tribunal observed as under: 9. "A perusal of the various judgments relied upon, on behalf of appellants, leads as to the following conclusion on the points of law. The advertisement for any product manufactured may fall under Rule 3 broad categories. First category is the advertisement done by the manufacturer on their own and at their own expenses. Such advertisements make the product visible and known to the prospective buyers. Such advertisements not only benefits the manufacturer but also the dealers. As such advertisements make the job of selling relatively easier. There are also advertisements which may be done exclusively by the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, it appears that these advertisements cannot be held to have been carried out by the buyers on behalf of the manufacturer; that the assessee has no enforceable legal right to insist on incurring such advertisement expenditure. The contention of the Department that there is no option available to the dealers does not stand proved. The stand of the department that the failure of the part of the dealer may lead to the cancellation of dealership and therefore there is a enforceable legal right is acceptable. Such cancellation cannot enable recovery of dealer's share of cost of advertisements. Therefore, this case is squarely covered by the decision of the Hon'ble Supreme Court in the cases of Philips India ltd. V. CCE, Pune reported i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h a way as may annoy cause to or detract from the company or the products or services or other Authorized Dealers. Should the company consider that any advertisement announcement or other advertising or promotional material to be undesirable. The Dealer shall immediately withdraw the same at its expense and not repeat it. 30. Display at outlets: The Dealer shall display signs at the outlets indicating its status as an Authorized Dealer as per the corporate identity of a type approved or issued by the Company and in such number as the Company may reasonably require. The Dealer shall maintain the outlet and al/ displays in and around the outlet keeping in view the image of the company and as specified by the company from time to time. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... material, the appellant never enforce the same on the respective dealer, the sale of publicity material is not linked to any activity relating to sale of their products. There is no evidence disclosed in the show cause notice that there was any obligation on the part of the dealer to compulsorily buy and distribute such materials. Both the original authority and the Commissioner (Appeals) decided the issue in favour of the assessee. Commissioner (Appeals) relied on the decision of the Tribunal, vide Final Order No. 926 to 928/04 NB (A) dated 10.09.2004 wherein the Tribunal upheld the submissions of the assessee and allowed the appeal of the assessee." With the above observations, this tribunal has held that advertisement cost incurred by ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
