- (1.) This appeal is filed by the Commissioner of Central Excise, Surat against the final judgment and order dated 29.3.2001 of the Custom, Excise and Gold (Control) appellate Tribunal, West Zonal Bench at mumbai passed in order no. C-l/1064-1068/wzb/2001 in appeal no. E/4563-4567/95 SB (WR). In this case, the Commissioner of central Excise held that the expenses towards advertisement which garden Silk Mills Ltd. and owners of the processed fabrics incurred, but passed on to the dealers of these goods, were includible in the assessable value of the processed fabrics. He further held that the assessable value of the second quality fabrics sold by garden Silk Mills Ltd. to vareli Associates and Garden Associates should be the price at which these two concerns sold them to their dealers.
(2.) The appeals filed by the assessee before the cegat were allowed and the impugned order of the Commissioner was set aside. Aggrieved by the said judgment and order of the CEGAT, the Commissioner of Central Excise filed the above appeals.
(3.) According to the appellants, the question which arises for the determination is as to whether the CEGAT was correct in not including the sales promotion expenses, (Advertising expenses) recovered by the manufacturer from its own dealers in respect of the goods sold to them, in the assessable value of the goods processed and sold by them from their factory.;