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2008 (7) TMI 83 - SC - Central ExciseTribunal in its impugned order has exceeded its jurisdiction by recording a finding that ‘GSL’, appellant is a ‘related person’ with ‘PGG’ - tribunal’s finding that the advertisement charges incurred by PGG can be loaded to the assessable value of the soaps manufactured by GSL is beyond the scope of SCN - order of the Tribunal is set aside and the matter is remitted to the Tribunal
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