https://www.taxtmi.com/caselaws?id=87641 The appellant successfully challenged an order demanding duty and penalty for alleged duty suppression and evasion. The appellant's exclusion of free supply material value was based on a bona fide belief supported by past judgments. The Supreme Court clarified that material cost should be included in assessable value. The notice was deemed time-barred due to delay in issuance. The appellant's plea was accepted, and the order was set aside, granting them the benefit of doubt. en-us Wed, 19 Nov 1997 00:00:00 +0530 Thu, 08 Sep 2011 14:06:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87641 The appellant successfully challenged an order demanding duty and penalty for alleged duty suppression and evasion. The appellant's exclusion of free supply material value was based on a bona fide belief supported by past judgments. The Supreme Court clarified that material cost should be included in assessable value. The notice was deemed time-barred due to delay in issuance. The appellant's plea was accepted, and the order was set aside, granting them the benefit of doubt. Case-Laws Central Excise Wed, 19 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87641