COLLECTOR OF CENT.EXCISE,PUNE vs M/S.BAJAJ TEMPO LTD.

The Supreme Court ruled that reimbursement of advertisement expenses by a manufacturer from dealers is not includible in the assessable value under the Central Excise Act, 1944. The Court held that since the manufacturer did not claim a deduction for these expenses, they cannot be considered for duty assessment. The invocation of the extended period of limitation under Section 11A(1) was also rejected as there was no suppression of facts by the manufacturer.