https://www.taxtmi.com/caselaws?id=111818 The Tribunal upheld the duty demand on sheet metal components, including tooling costs in the assessable value for Central Excise duty calculation. It found that the appellant's failure to disclose separate recoveries for tooling charges indicated suppression of facts, justifying the extended period for issuing a show cause notice. Despite the appellant's arguments and reliance on past decisions, the Tribunal concluded that the inclusion of tooling costs was necessary and that the appellant's actions suggested an intention to evade duty. Consequently, the appeal was dismissed, with the Tribunal finding no merit in the appellant's position. en-us Thu, 27 May 2004 00:00:00 +0530 Wed, 25 Apr 2012 13:23:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111818 The Tribunal upheld the duty demand on sheet metal components, including tooling costs in the assessable value for Central Excise duty calculation. It found that the appellant's failure to disclose separate recoveries for tooling charges indicated suppression of facts, justifying the extended period for issuing a show cause notice. Despite the appellant's arguments and reliance on past decisions, the Tribunal concluded that the inclusion of tooling costs was necessary and that the appellant's actions suggested an intention to evade duty. Consequently, the appeal was dismissed, with the Tribunal finding no merit in the appellant's position. Case-Laws Central Excise Thu, 27 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111818