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1998 (12) TMI 243 - CEGAT, NEW DELHIExtract: .......overy of testing charges. Therefore, extended period of limitation is not attracted. In the result, while holding that testing charges form part of the assessable value of the transmission towers, we hold that the present demand is barred by limitation. The demand is thus set aside as time barred. The penalty is also set aside. Ordered accordingly.
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