https://www.taxtmi.com/caselaws?id=2269 The Tribunal upheld the lower appellate authority's decision, dismissing the Revenue's appeal due to the lack of merit in their contentions regarding the relationship between the assessee and their buyer and the inclusion of advertisement expenses in the assessable value. The Tribunal emphasized that advertisement expenses incurred by the buyer are not includible in the assessable value, as established by previous case law, and rejected the Revenue's arguments of mutual interest between the parties based on such expenses. en-us Tue, 10 Jul 2007 00:00:00 +0530 Tue, 15 Apr 2008 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2269 The Tribunal upheld the lower appellate authority's decision, dismissing the Revenue's appeal due to the lack of merit in their contentions regarding the relationship between the assessee and their buyer and the inclusion of advertisement expenses in the assessable value. The Tribunal emphasized that advertisement expenses incurred by the buyer are not includible in the assessable value, as established by previous case law, and rejected the Revenue's arguments of mutual interest between the parties based on such expenses. Case-Laws Central Excise Tue, 10 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2269