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2018 (4) TMI 759 - AT - Central ExciseValuation - Printed Circuit Board - inclusion of the design/ Art work/Photo film supplied by their customers - extended period of limitation - Held that: - The order passed by the Tribunal was not challenged by the Appellant or the revenue and has thus attained finality. Therefore no fault can be found with the method of such valuation. The issue involved has remained disputed. In such case we also do not find any intention to evade duty payment by the Appellant as all the information were appearing and no attempt has been made to suppress the same. - extended period and penalty not invokable. Appeal allowed.
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