https://www.taxtmi.com/caselaws?id=85135 The Tribunal ruled in favor of the appellant regarding the inclusion of royalty in the assessable value of anodes for excise duty calculation. It was determined that the royalty collected had a direct nexus to the anodes manufactured, as per the terms of the license deed, and should be considered part of the cost of the goods. Additionally, the Tribunal limited the demand for excise duty to six months, citing the appellant's disclosure of royalty details to the Department and the absence of intentional duty evasion. This case establishes clarity on royalty inclusion and time-barred demands for excise duty. en-us Tue, 01 Nov 1994 00:00:00 +0530 Tue, 02 Aug 2011 18:30:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85135 The Tribunal ruled in favor of the appellant regarding the inclusion of royalty in the assessable value of anodes for excise duty calculation. It was determined that the royalty collected had a direct nexus to the anodes manufactured, as per the terms of the license deed, and should be considered part of the cost of the goods. Additionally, the Tribunal limited the demand for excise duty to six months, citing the appellant's disclosure of royalty details to the Department and the absence of intentional duty evasion. This case establishes clarity on royalty inclusion and time-barred demands for excise duty. Case-Laws Central Excise Tue, 01 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85135