https://www.taxtmi.com/caselaws?id=83426 The Tribunal ruled in favor of the appellants in a case concerning the assessable value of excisable goods under the Central Excise Act. It held that installation and commissioning charges should not be included in the assessable value, directing the Assistant Collector to deduct these charges. Additionally, the Tribunal determined that software costs should be included in the assessable value as they are essential for the functioning of computers. The issue of bought out items was also addressed, with a directive for a detailed examination to determine their essentiality and inclusion in the value. The Tribunal also found that show cause notices cannot be issued prematurely before assessment finalization, setting aside demands issued without proper notice. en-us Wed, 24 Aug 1994 00:00:00 +0530 Wed, 13 Jul 2011 14:51:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83426 The Tribunal ruled in favor of the appellants in a case concerning the assessable value of excisable goods under the Central Excise Act. It held that installation and commissioning charges should not be included in the assessable value, directing the Assistant Collector to deduct these charges. Additionally, the Tribunal determined that software costs should be included in the assessable value as they are essential for the functioning of computers. The issue of bought out items was also addressed, with a directive for a detailed examination to determine their essentiality and inclusion in the value. The Tribunal also found that show cause notices cannot be issued prematurely before assessment finalization, setting aside demands issued without proper notice. Case-Laws Central Excise Wed, 24 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83426