https://www.taxtmi.com/caselaws?id=211702 The Tribunal ruled in favor of the appellant, holding that the demand for duty was time-barred due to the department's delayed issuance of the show cause notice. The appellant's arguments regarding the inclusion of marketing rights consideration, advertisement and publicity expenses, and marketing and selling organization expenses in the assessable value were accepted. The Tribunal found no suppression of facts by the appellant and set aside the entire demand for duty, interest, and penalty based on the time limitation issue. The decision also deemed the demand for the subsequent period as time-barred following the ruling on the previous period. en-us Thu, 14 Jul 2011 00:00:00 +0530 Tue, 03 Apr 2012 08:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211702 The Tribunal ruled in favor of the appellant, holding that the demand for duty was time-barred due to the department's delayed issuance of the show cause notice. The appellant's arguments regarding the inclusion of marketing rights consideration, advertisement and publicity expenses, and marketing and selling organization expenses in the assessable value were accepted. The Tribunal found no suppression of facts by the appellant and set aside the entire demand for duty, interest, and penalty based on the time limitation issue. The decision also deemed the demand for the subsequent period as time-barred following the ruling on the previous period. Case-Laws Central Excise Thu, 14 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211702