ORDER : 1. Assessee was served with two show cause notices, one by the Commissioner (Bombay) and the other by Commissioner (Indore). Learned counsel appearing for the parties jointly pray that the impugned order of the Customs Excise and Gold (Control) Appellate Tribunal, West Regional Bench at Mumbai (for short ‘the Tribunal’) be set aside except insofar as it holds that the Bombay show cause notice is pre-mature because 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. 2. We order accordingly. 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 Limited (PGG) which is beyond the scope of show cause notice. We ourselves have gone through the show cause notice and we are satisfied that the finding recorded by the Tribunal insofar as it relates to a ‘related person’ is beyond the scope of show cause notice and, therefore, the same cannot be sustained and is accordingly set aside. 3. Insofar as show cause notice issued by the Commissioner (Indore) is concerned, the appeals are allowed and the order of the Tribunal is set aside and the matter is remitted to the Tribunal as the finding of the Tribunal that the advertisement charges incurred by PGG can be loaded to the assess able value of the soaps manufactured by GSL is based on grounds not taken in the show cause notice namely that GSL and PGG are related persons. In view of the same, 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 amounts paid by PGG to Godrej and Boyce for the trademarks can be loaded on to the assessable value. 4. The question of limitation regarding show cause notice issued by the Commissioner (Indore) related to Malanpur factory shall be decided by the Tribunal by recording a separate finding after considering all the relevant facts. 5. All contentions are left open to both the parties. 4. The question of limitation regarding show cause notice issued by the Commissioner (Indore) related to Malanpur factory shall be decided by the Tribunal by recording a separate finding after considering all the relevant facts. 5. All contentions are left open to both the parties. Insofar as the Bombay show cause notice is concerned, the case is remitted to the Jurisdictional Officer for finalising the assessment, as held by the Tribunal. The finalisation of the assessment by the Jurisdictional Officer at Bombay shall take place after the decision of the Tribunal on the aforesaid three issues relating to Malanpur. 6. As the litigation in the present case is going on for the last so many years, we would request the Tribunal to decide the matter as expeditiously as possible, preferably within a period of six months from today. 7. 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. 8. The Appeals are disposed of in the above terms. 9. Learned counsel for the parties are agreed that these appeals be allowed and the penalty be set aside. 10. We order accordingly.