2005 (2) TMI 629

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..... e Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. For the purpose of hearing the appeal, the appellants are required to pre-deposit duty amount of Rs. 1,96,69,883/- and penalty of Rs. 64,00,000/-. The allegation against the appellant is that they have not added the advertisement and marketing expenses in the transaction value with regard to the goods manufactured by them on beh .....

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..... o refers to several Tribunal rulings on this point and Apex Court judgments which are in the party s favour. 2. The learned SDR submits that the whole issue is distinguishable after the amendment of the definition of Transaction Value and, therefore, the Commissioner has rightly held that the advertisement and marketing charges are required to be added in the assessable value. 3. The learned C .....

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