https://www.taxtmi.com/caselaws?id=341629 The Tribunal allowed the appeal filed by the assessee-Appellants concerning the inclusion of advertising expenses in the assessable value for excise duty calculation. Relying on legal precedents, the Tribunal emphasized the necessity of manufacturers having an enforceable legal right to compel dealers to bear advertising expenses for such expenses to be added to the assessable value. As the manufacturers did not possess this legal right, the Tribunal set aside the Commissioner's order disallowing the claim and ruled in favor of the assessee-Appellants. en-us Tue, 14 Mar 2017 00:00:00 +0530 Thu, 13 Apr 2017 10:57:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341629 The Tribunal allowed the appeal filed by the assessee-Appellants concerning the inclusion of advertising expenses in the assessable value for excise duty calculation. Relying on legal precedents, the Tribunal emphasized the necessity of manufacturers having an enforceable legal right to compel dealers to bear advertising expenses for such expenses to be added to the assessable value. As the manufacturers did not possess this legal right, the Tribunal set aside the Commissioner's order disallowing the claim and ruled in favor of the assessee-Appellants. Case-Laws Central Excise Tue, 14 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341629