https://www.taxtmi.com/caselaws?id=116916 The Tribunal ruled in favor of the appellant, granting a full waiver and staying the recovery. It held that the legal position regarding the allocation of advertising costs in the assessable value remained unchanged, as established by relevant judgments, despite the issuance of the Board Circular in 2002. The Tribunal found that the appellant had already included 50% of the advertising charges in the assessable value and that the dealer, who bore the remaining 50%, also benefited from the advertising. Consequently, the stay application was allowed based on the consistent legal principles. en-us Wed, 04 Jan 2006 00:00:00 +0530 Mon, 18 Jun 2012 18:04:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116916 The Tribunal ruled in favor of the appellant, granting a full waiver and staying the recovery. It held that the legal position regarding the allocation of advertising costs in the assessable value remained unchanged, as established by relevant judgments, despite the issuance of the Board Circular in 2002. The Tribunal found that the appellant had already included 50% of the advertising charges in the assessable value and that the dealer, who bore the remaining 50%, also benefited from the advertising. Consequently, the stay application was allowed based on the consistent legal principles. Case-Laws Central Excise Wed, 04 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116916