ALEMBIC GLASS INDS. LTD. vs COMMNR.OF CENT.EXCISE, VADODARA — C.A. No. 4234 - 4247/1999

Summary The Supreme Court allowed Alembic Glass Industries' appeals and set aside the CEGAT's orders that had demanded additional excise duty of Rs. 18,79,775.31 on advertising expenses incurred by its bulk purchaser M/s Darshak Ltd. The Court held that since the sales were made on a principal-to-principal basis at arm's length without any enforceable legal right requiring the buyer to incur advertising costs, such expenses could not be added to the assessable value under excise law, regardless of whether the buyer was favored or related. This case analysis is maintained by casestatus.in based on publicly available court records.