https://www.taxtmi.com/caselaws?id=205754 The Tribunal upheld the inclusion of publicity and advertisement expenses in the assessable value for excise duty, dismissing the appeal and confirming the duty amount and penalty imposed by the Commissioner (Appeals). The interpretation of "transaction value" under the Central Excise Act was affirmed to encompass all related expenses incurred by the manufacturer, not solely those recoverable from the buyer. The appellants' arguments regarding the definition of transaction value were rejected, and the expenses for advertising and publicity were deemed integral to the assessable value for excise duty purposes. en-us Thu, 03 Feb 2011 00:00:00 +0530 Thu, 22 Sep 2011 00:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205754 The Tribunal upheld the inclusion of publicity and advertisement expenses in the assessable value for excise duty, dismissing the appeal and confirming the duty amount and penalty imposed by the Commissioner (Appeals). The interpretation of "transaction value" under the Central Excise Act was affirmed to encompass all related expenses incurred by the manufacturer, not solely those recoverable from the buyer. The appellants' arguments regarding the definition of transaction value were rejected, and the expenses for advertising and publicity were deemed integral to the assessable value for excise duty purposes. Case-Laws Central Excise Thu, 03 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205754