https://www.taxtmi.com/caselaws?id=122200 The Tribunal ruled in favor of the appellants, finding that the advertising expenses incurred by their dealers should not be included in the assessable value of goods sold. The Commissioner's demand for excise duties and penalties was contested successfully by the appellants, who demonstrated that there was no legal obligation for the dealers to incur advertising expenses on behalf of the appellants. The Tribunal granted a waiver of pre-deposit and stay of recovery, emphasizing the need for a comprehensive review of legal obligations and precedents in determining liability for excise duties and cesses. en-us Tue, 16 Jan 2007 00:00:00 +0530 Thu, 09 Aug 2012 13:23:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122200 The Tribunal ruled in favor of the appellants, finding that the advertising expenses incurred by their dealers should not be included in the assessable value of goods sold. The Commissioner's demand for excise duties and penalties was contested successfully by the appellants, who demonstrated that there was no legal obligation for the dealers to incur advertising expenses on behalf of the appellants. The Tribunal granted a waiver of pre-deposit and stay of recovery, emphasizing the need for a comprehensive review of legal obligations and precedents in determining liability for excise duties and cesses. Case-Laws Central Excise Tue, 16 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122200