MARUTI SUZUKI INDIA LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Challenge in the present writ petition is to the order dated 26-7-2011 [2011 (24) S.T.R. 366 (Tribunal)] passed by the Customs, Excise & Service Tax Appellate Tribunal (Principal Bench), New Delhi (for short "the Tribunal") whereby request of the petitioner for waiver of pre-deposit of the amount of duty was declined and the entire amount of duty demand was ordered to be deposited within a period of 8 weeks from the date of the order.

(2.) The Tribunal is seized of an appeal filed by the appellant in respect of the Advertisement Expenses incurred by the dealers of the petitioner in terms of a Scheme known as Joint Advertisement and Sales Promotion Policy (for short "the policy"), claimed by the petitioner as additional consideration for sale and added to the assessable value for the period October 2007 to March 2008.

(3.) Learned counsel for the petitioner points out that the learned Tribunal in respect of the period from July 2000 to March 2005, in the case of the petitioner itself, has considered the advertisement expenses incurred by the dealer in pursuance of the Policy towards assessable value. The Tribunal has accepted the appeal of the assessee vide order dated 12-8-2008 (Annexure P.4). The Revenue is in appeal against the said order.