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2018 (4) TMI 1308 - AT - Central ExciseValuation - non-inclusion of certain amounts recovered by the appellant - whether the value of software supplied separately at the option of buyer is includible in the assessable value of goods? - extended period of limitation - Held that: - it is apparent that the matter is not free from doubt and one could hold a bona fide view that the said value of optional software is not includible - In the instant case extended period of limitation has been invoked. It is apparent from the history of this issue that the extended period cannot be invoked, in view of doubt persisting - appeal allowed on the ground of limitation.
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