2001 (8) TMI 1155 - AT - Central Excise

Summary

The appeal considered the inclusion of advertising costs in the assessable value of hoists manufactured by the appellant. The Tribunal's previous orders stated that these costs should not be included. The Commissioner (Appeals) ignored these orders and incorrectly tried to recover duty based on undisclosed advertising expenses. The Tribunal disapproved of the Commissioner's actions and ordered a copy of the order to be sent to him.