https://www.taxtmi.com/caselaws?id=87814 The Tribunal allowed waiver of pre-deposit and proceeded with the appeal concerning the demand of duty on moulds and dies provided free of charge. It emphasized the need to amortize the cost over the lifespan of the equipment based on previous decisions. The Tribunal directed authorities to quantify the consideration, spread the cost pro-rata over the equipment's life, and determine the loading factor. A remand was ordered for re-determination of the loading factor, consideration of time bar, and potential penalty levy. en-us Mon, 15 Sep 1997 00:00:00 +0530 Tue, 13 Sep 2011 11:14:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87814 The Tribunal allowed waiver of pre-deposit and proceeded with the appeal concerning the demand of duty on moulds and dies provided free of charge. It emphasized the need to amortize the cost over the lifespan of the equipment based on previous decisions. The Tribunal directed authorities to quantify the consideration, spread the cost pro-rata over the equipment's life, and determine the loading factor. A remand was ordered for re-determination of the loading factor, consideration of time bar, and potential penalty levy. Case-Laws Central Excise Mon, 15 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87814