https://www.taxtmi.com/caselaws?id=87383 The Tribunal dismissed the Revenue's appeals, upholding the adjudicating authorities' decisions to allow abatement for rentals and maintenance charges. The Tribunal found that the respondents' practices were supported by evidence and previous case law, while the Revenue failed to provide contrary evidence. Additionally, the Tribunal affirmed that advertisement expenses incurred through an agency are not to be included in the assessable value, thus no penalties were imposed. en-us Fri, 08 Aug 1997 00:00:00 +0530 Mon, 05 Sep 2011 16:10:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87383 The Tribunal dismissed the Revenue's appeals, upholding the adjudicating authorities' decisions to allow abatement for rentals and maintenance charges. The Tribunal found that the respondents' practices were supported by evidence and previous case law, while the Revenue failed to provide contrary evidence. Additionally, the Tribunal affirmed that advertisement expenses incurred through an agency are not to be included in the assessable value, thus no penalties were imposed. Case-Laws Central Excise Fri, 08 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87383