https://www.taxtmi.com/caselaws?id=115326 The Tribunal ruled in favor of the appellants in the appeal against Order-in-Original No. 11/2004. It held that the value of software, including application and system software, should not be included in the value of Distributed Control Systems cleared by the appellants. The Tribunal referenced the decision in CCE v. Acer India Ltd. to support this conclusion. Additionally, it found no justification for invoking the extended period or imposing penalties, as the department was already aware of the software supply. The appeal was allowed, and consequential relief was granted to the appellants. en-us Thu, 31 Mar 2005 00:00:00 +0530 Sat, 26 May 2012 11:23:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115326 The Tribunal ruled in favor of the appellants in the appeal against Order-in-Original No. 11/2004. It held that the value of software, including application and system software, should not be included in the value of Distributed Control Systems cleared by the appellants. The Tribunal referenced the decision in CCE v. Acer India Ltd. to support this conclusion. Additionally, it found no justification for invoking the extended period or imposing penalties, as the department was already aware of the software supply. The appeal was allowed, and consequential relief was granted to the appellants. Case-Laws Central Excise Thu, 31 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115326