Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Central Excise Act 1944-Section I IA (/)- |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Central Excise Act, 1944-Section 11A(1)-Reimbursement of advertisement expenses initially incurred by manufacturer from dealers Whether includible in the assessable value under extended period of limitation-Collector holding it to be includible-Tribunal applying certain decisions and without discussing evidence, setting aside the order-On appeal, held: Decisions applied by the Tribunal does not pertain to the mailer in issue and as such Tribunal wrongly applied the decisions-Hence, order of Tribunal and that of adjudicating authority set aside-Matter remitted back to Adjudicating Authority for fresh decision-Precedent-Wrong application of Respondent - assessee is a manufacturer of motor vehicles. Appellant - Department issued show cause notice to the assessee demanding duty on the advertisement expenses initially incurred by the assessee and subsequently reimbursed from the dealers since such reimbursement is includible in the assessable value. It invoked extended period of limitation since the assessee did not disclose to the Department about the reimbursement of expenses. Adjudicating Authority upheld. the demand holding that the advertisement expenses were incurred by the assessee and charged to the dealers in addition to expenses incurred by the assessee and as such were includible in the assessable value. Assessee filed an appeal. Tribunal allowed the appeal, applying the ratio in Philips India ltd v. Collector of Central Excise, Pune and Mahindra & Mahindra ltd v. Collector of Central Excise, Bombay, without discussing the evidence on record. Hence the present appeal. |
Judge | Honble Mr. Justice S.H. Kapadia |
Neutral Citation | 2005 INSC 65 |
Petitioner | Collector Of Central Excise, Pune |
Respondent | M/s. Bajaj Tempo Ltd. |
SCR | [2005] 1 S.C.R. 1118 |
Judgement Date | 2005-02-07 |
Case Number | 3840 |
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