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2018 (1) TMI 1257 - AT - Central ExcisePenalty u/r 173Q of Central Excise Rules 1944 - inclusion of the amortization cost of moulds, tools in the assessable value of the assessee’s final product - Held that: - admittedly, during the relevant period, the issue was not free from doubt and there were decisions of the Tribunal holding in favour of the assessees - In such a scenario, the appellant cannot be held guilt of any wrong doing by not including amortization cost of the moulds/tools in the assessable value of their final product - penalty set aside - decided in favor of assessee.
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