https://www.taxtmi.com/caselaws?id=46965 The Supreme Court remitted all appeals back to the respective Tribunals for reconsideration in light of the judgments cited and arguments presented. The assessable value should only include advertisement expenses if there is a legal obligation on the customer to incur such expenses. The longer period of limitation should not apply if the assessee acted under a bona fide belief. Both parties were allowed to file additional pleadings and records, and the appeals were disposed of with no order as to costs. en-us Mon, 26 Apr 2004 00:00:00 +0530 Tue, 06 Jan 2015 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46965 The Supreme Court remitted all appeals back to the respective Tribunals for reconsideration in light of the judgments cited and arguments presented. The assessable value should only include advertisement expenses if there is a legal obligation on the customer to incur such expenses. The longer period of limitation should not apply if the assessee acted under a bona fide belief. Both parties were allowed to file additional pleadings and records, and the appeals were disposed of with no order as to costs. Case-Laws Central Excise Mon, 26 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46965