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2011 (8) TMI 731 - AT - Central ExciseValuation - manufacturing of UPS - inclusion of cost of the battery - Held That:- In view of Walchandnagar Industries Ltd. vs. CCE (2011 - TMI - 207438 - CESTAT, MUMBAI), value of bought out items is required to be added in the assessable value. Period of limitation - Show cause notice issued on 16.7.99 - Duty Demanded for 20.11.96 to 16.7.97 - New unit, Duty demanded for first time - Held That:- Adjudicating authority has not given any finding on account of any mis-representation or suppression of facts, demand is hit by time limitation
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