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TMI Blog2008 (7) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... ed person with PGG - tribunal s finding that the advertisement charges incurred by PGG can be loaded to the assessable value of the soaps manufactured by GSL is beyond the scope of SCN - order of the Tribunal is set aside and the matter is remitted to the Tribunal X X X X Extracts X X X X X X X X Extracts X X X X ..... se the assessment in Bombay is provisional and, therefore, the same be sustained. They also state that as the assessment in Bombay is provisional, the question of penalty does not arise. 3. We order accordingly. 4. Tribunal in its impugned order has exceeded its jurisdiction by recording a finding to the effect that Godrej Soap Limited (GSL) is a 'related person' vis-a-vis Procter Gamble Godrej ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order of the Tribunal on other issues are also set aside and the Tribunal is directed to decided afresh on three issues, in accordance with law, namely (a) advertisement charges incurred by PGG; (b) amounts paid under the non-competition agreement; and (c) amounts paid by PGG to Godrej & Boyce for the trademarks can be loaded on to the assessable value. 6. The question of limitation regardin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oday.
10. All penalties levied in the impugned order are also set aside and the same shall be decided by the Tribunal at the time of passing a fresh order.
11. The Appeals are disposed of in the above terms.
Civil Appeal Nos. 3761-3762 of 2002
12. Learned counsel for the parties are agreed that these appeals be allowed and the penalty be set aside.
13. We order accordingly. X X X X Extracts X X X X X X X X Extracts X X X X
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