https://www.taxtmi.com/caselaws?id=99810 Advertising expenses incurred by the manufacturer were held not to be includable in the assessable value for excise valuation because the department did not establish that they were recovered over and above the sale price. The price lists did not exclude those expenses from the declared value, the show cause notice lacked supporting evidence, and a mere reference to the balance sheet was insufficient to prove that the expenses fell outside the assessable value. On that basis, inclusion of the advertising expenses was not justified and the appeal was allowed. en-us Mon, 04 Sep 2000 00:00:00 +0530 Mon, 30 Jan 2012 12:07:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99810 Advertising expenses incurred by the manufacturer were held not to be includable in the assessable value for excise valuation because the department did not establish that they were recovered over and above the sale price. The price lists did not exclude those expenses from the declared value, the show cause notice lacked supporting evidence, and a mere reference to the balance sheet was insufficient to prove that the expenses fell outside the assessable value. On that basis, inclusion of the advertising expenses was not justified and the appeal was allowed. Case-Laws Central Excise Mon, 04 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99810