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2019 (7) TMI 54 - AT - Central ExciseValuation - inclusion of cost of the software in the cost of the hardware - extended period of limitation - HELD THAT:- Learned advocate submits that though all the above issues were raised before Original Adjudicating Authority, he has sidelined the same by observing simplicitor that no evidence to that effect has been produced by the assessee, whereas the fact is that all these documentary evidence were placed on record - In view of the foregoing it is the prayer of the learned advocate to set aside the impugned order and remand the matter to Original Adjudicating Authority for fresh consideration. It is deemed fit to remand the matter to Commissioner - appeal allowed by way of remand.
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