https://www.taxtmi.com/caselaws?id=86803 The Appellate Tribunal CEGAT, Madras considered whether the value of software should be included in the assessable value of Batch Readers for excise duty assessment. The Tribunal, noting a discrepancy with a Supreme Court ruling, remanded the matter to the Original Authority for fresh adjudication. The appellants and Revenue were granted opportunities to present additional evidence for a comprehensive re-evaluation of the issue in line with the Supreme Court's principles. The appeal was allowed, subject to the remand for further examination. en-us Wed, 21 May 1997 00:00:00 +0530 Sat, 27 Aug 2011 14:58:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86803 The Appellate Tribunal CEGAT, Madras considered whether the value of software should be included in the assessable value of Batch Readers for excise duty assessment. The Tribunal, noting a discrepancy with a Supreme Court ruling, remanded the matter to the Original Authority for fresh adjudication. The appellants and Revenue were granted opportunities to present additional evidence for a comprehensive re-evaluation of the issue in line with the Supreme Court's principles. The appeal was allowed, subject to the remand for further examination. Case-Laws Central Excise Wed, 21 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86803