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2014 (2) TMI 543 - CESTAT NEW DELHIValuation of goods - extended period of limitation - Whether the cost of the pattern supplied by the customers is to be included in the assessable value of the finished product - Held that:- Purchase Order numbers were duly mentioned and the copies of Purchase Orders were also enclosed with the price list. A perusal of the Purchase Order clearly reveals that it contained details about the payment made for the tools and the same will be maintained by the Appellants in proper condition during the tenure of the Order and would be returned to the customers on demand or on completion of the Order. Larger period of limitation under Section 11A of the Act is not invokable when the assessee has furnished the copies of the contract for the sale of the computers and this contract showed the entitlement of the assessee to collect charges for maintenance during the warranty period. - demand of Excise duty for the extended period is set aside. The Adjudicating Authority will recompute the demand of duty, which is within the specified period of six months prior to the date of issue of show cause notice in terms of Larger Bench decision in the case of Mutual Industries Ltd. [2000 (3) TMI 74 - CEGAT, COURT NO. I, NEW DELHI] and such demand shall be payable by the Appellants - Decided in partly favour of assessee.
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