https://www.taxtmi.com/caselaws?id=86171 The Tribunal affirmed that the value of Electric Motors supplied optionally and not fitted to Power-driven Pumps or Agitators at the time of clearance should not be included in the assessable value of these goods. The larger period of limitation under Section 11A of the Central Excise Act, 1944, was deemed inapplicable as there was no deliberate misstatement or suppression of facts by the respondent. The appeal was dismissed by the Tribunal. en-us Fri, 25 Oct 1996 00:00:00 +0530 Fri, 11 Dec 2015 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86171 The Tribunal affirmed that the value of Electric Motors supplied optionally and not fitted to Power-driven Pumps or Agitators at the time of clearance should not be included in the assessable value of these goods. The larger period of limitation under Section 11A of the Central Excise Act, 1944, was deemed inapplicable as there was no deliberate misstatement or suppression of facts by the respondent. The appeal was dismissed by the Tribunal. Case-Laws Central Excise Fri, 25 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86171