https://www.taxtmi.com/caselaws?id=86702 The Tribunal held that the appellant's belief in good faith, supported by past interactions with the Department, justified the non-inclusion of disputed amounts in the assessable value. It was found that there was no suppression of facts or intent to evade duty, given the history of disclosure and Department's awareness of similar collections in previous years. Consequently, the show cause notice was deemed time-barred, and the appeal was allowed without addressing the merits of the advertisement charges issue. en-us Wed, 04 Jun 1997 00:00:00 +0530 Fri, 26 Aug 2011 15:49:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86702 The Tribunal held that the appellant's belief in good faith, supported by past interactions with the Department, justified the non-inclusion of disputed amounts in the assessable value. It was found that there was no suppression of facts or intent to evade duty, given the history of disclosure and Department's awareness of similar collections in previous years. Consequently, the show cause notice was deemed time-barred, and the appeal was allowed without addressing the merits of the advertisement charges issue. Case-Laws Central Excise Wed, 04 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86702