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2000 (11) TMI 885 - AT - Central ExciseExtract: .......aimed on that account, there was no case or cause to load the value as proposed in the show cause notice. 5. emsp In view of our findings, since we find no merits in loading of advertisement costs as proposed, we cannot uphold the order of Commissioner (Appeals). Therefore, same is set aside and appeal allowed with consequential relief, as per law.
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