Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (11) TMI 1470 - AT - Central ExciseInclusion of cost of advertisement in assessable value – Held that:- It is not clear as to whether the notional advertisement expenses during finalization of provisional assessment presently under dispute was ascertained for the assessee’s own advertisement or the dealer's advertisement - There is no clear quantification of expenses incurred by the various dealers and no material is available in that regard - the demand of duty is not maintainable – Decided against Revenue.
|