https://www.taxtmi.com/caselaws?id=109751 The appeal challenged the inclusion of costs of moulds in the assessable value of a glass product, invoking an extended period of limitation and penalty imposition. The Tribunal held that the extended period was not justified due to the unclear legal position at the relevant time, setting aside the demand for duty and penalty. The appeal partially succeeded, directing the Assistant Commissioner to determine the duty payable within the normal period. en-us Wed, 16 Oct 2002 00:00:00 +0530 Wed, 11 Apr 2012 16:55:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109751 The appeal challenged the inclusion of costs of moulds in the assessable value of a glass product, invoking an extended period of limitation and penalty imposition. The Tribunal held that the extended period was not justified due to the unclear legal position at the relevant time, setting aside the demand for duty and penalty. The appeal partially succeeded, directing the Assistant Commissioner to determine the duty payable within the normal period. Case-Laws Central Excise Wed, 16 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109751