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2018 (4) TMI 1028 - AT - Central ExciseExtended period of limitation - Valuation - includibility of amortization of cost of dies/moulds/tools in assessable value - Held that: - there were conflicting judgments on the includability of cost of moulds supplied free of costs by the buyers in value of finished goods manufactured using such dies/tooling/moulds. The dispute was finally resolved by the Larger Bench judgment rendered in the case of Mutual Industries Ltd [2000 (3) TMI 74 - CEGAT, COURT NO. I, NEW DELHI]. This Tribunal in similar set of facts in the case of CCE, Hyderabad vs. ITW Signode [2004 (8) TMI 267 - CESTAT, BANGALORE] has taken the view that in such circumstances, the extended period is not invocable. The appeals are remanded back to the Adjudicating Authority to pass a fresh order by applying the normal period of limitation - appeal allowed by way of remand.
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