2016 (3) TMI 1046

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..... iew that the expenditure so incurred on any advertisement campaign was liable to be included as part of the transaction value under the Act for purposes of levy of excise duty. A reading of the order passed by the Tribunal, however, leaves much to be desired in as much as several issues and aspects that arose for consideration and that had been dealt with by the Commissioner in his order have not .....

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..... nd Mr. B. Krishna Prasad,Adv. For the Respondent : Mr. V.Lakshmikumaran, Adv., Mr. M. P. Devanath,Adv., Mr. Hemant Bajaj, Adv., Mr. L.Charanya, Adv., Mr. Aditya Bhattacharya, Adv. And Mr. Anandh K., Adv. ORDER This appeal arises out of a judgment and order dated 25.05.2007 passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai whereby the Tribunal has while reve .....

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..... r has, on that basis, taken the view that the expenditure so incurred on any advertisement campaign was liable to be included as part of the transaction value under the Act for purposes of levy of excise duty. A reading of the order passed by the Tribunal, however, leaves much to be desired in as much as several issues and aspects that arose for consideration and that had been dealt with by the Co .....

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