https://www.taxtmi.com/caselaws?id=86166 The Tribunal upheld the Collector (Appeals) decision in a case involving a refund claim for duty paid on bought out items and design charges under the Central Excise Act. The appellants' challenge was dismissed as the Tribunal found the inclusion of bought out items and design charges in the assessable value justified. The invocation of Section 35E was upheld, with the timing of the order deemed appropriate. The appellants' failure to produce the original Assistant Collector's order hindered their case, leading to the dismissal of their appeal. en-us Wed, 16 Oct 1996 00:00:00 +0530 Wed, 10 Aug 2011 15:46:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86166 The Tribunal upheld the Collector (Appeals) decision in a case involving a refund claim for duty paid on bought out items and design charges under the Central Excise Act. The appellants' challenge was dismissed as the Tribunal found the inclusion of bought out items and design charges in the assessable value justified. The invocation of Section 35E was upheld, with the timing of the order deemed appropriate. The appellants' failure to produce the original Assistant Collector's order hindered their case, leading to the dismissal of their appeal. Case-Laws Central Excise Wed, 16 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86166