Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1998 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1998 (12) TMI 243 - AT - Central ExciseExtract: .......overy of testing charges. Therefore, extended period of limitation is not attracted. In the result, while holding that testing charges form part of the assessable value of the transmission towers, we hold that the present demand is barred by limitation. The demand is thus set aside as time barred. The penalty is also set aside. Ordered accordingly.
|