https://www.taxtmi.com/caselaws?id=95249 Advertisement, publicity and propaganda expenses incurred by a separate entity were held not includible in the manufacturer's assessable value. The record showed no basis in the show-cause notice for loading those expenses, and the departmental material did not establish a legally relevant nexus between the assessee and the other concern. In the absence of both notice foundation and proof of relationship justifying inclusion, the valuation adopted by the lower appellate authority was left undisturbed and the Revenue's challenge failed. en-us Wed, 13 Dec 2000 00:00:00 +0530 Fri, 09 Dec 2011 11:56:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95249 Advertisement, publicity and propaganda expenses incurred by a separate entity were held not includible in the manufacturer's assessable value. The record showed no basis in the show-cause notice for loading those expenses, and the departmental material did not establish a legally relevant nexus between the assessee and the other concern. In the absence of both notice foundation and proof of relationship justifying inclusion, the valuation adopted by the lower appellate authority was left undisturbed and the Revenue's challenge failed. Case-Laws Central Excise Wed, 13 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95249