2017 (8) TMI 151

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..... sessable value declared by the appellant is correct and these expenses have already formed of the part of assessable value - appeal allowed - decided in favor of appellant. - E/168/2007 - A/61193/2017-EX[DB] - Dated:- 21-6-2017 - Mr. Ashok Jindal, Member (Judicial) And Mr. Devender Singh, Member (Technical) Smt. Karati Somani, Advocate for the Appellant(s) Sh. R.K. Sharma, AR for the .....

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..... se expenses incurred by the appellant are required to be included in the assessable value declared by the appellant. In these sets of facts, the show cause notice was issued to the appellant to demand duty on the differential value alongwith interest and to impose the penalty. The matter was adjudicated and demand of duty was confirmed on account of advertisement expenses alongwith interest and pe .....

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..... appellant. 4. On the other hand, Ld. AR reiterated the findings in the impugned order. 5. Heard the parties and considered the submissions. 6. On careful considerations of submissions made by the both sides. The short issue is to be decided by us is whether the expenses on account of advertisement etc. incurred by the appellant in the facts and circumstances of the case are includable in .....

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