https://www.taxtmi.com/caselaws?id=45307 Pending appeal, the Court declined to examine the merits of whether advertisement expenses could be added to assessable value and confined itself to the procedural issue of deposit. It held that, on the facts and circumstances, the assessee should not be required to make any deposit while the appeal remained pending. The High Court order directing deposit and the appellate authority's refusal to grant relief were set aside, and the appellate authority was directed to hear and decide the appeal on merits without insisting on any deposit and to do so expeditiously. en-us Mon, 25 Oct 1999 00:00:00 +0530 Tue, 24 Nov 2015 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45307 Pending appeal, the Court declined to examine the merits of whether advertisement expenses could be added to assessable value and confined itself to the procedural issue of deposit. It held that, on the facts and circumstances, the assessee should not be required to make any deposit while the appeal remained pending. The High Court order directing deposit and the appellate authority's refusal to grant relief were set aside, and the appellate authority was directed to hear and decide the appeal on merits without insisting on any deposit and to do so expeditiously. Case-Laws Central Excise Mon, 25 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45307