https://www.taxtmi.com/caselaws?id=121705 Amortized technical assistance fee relating to carburettors was treated as includible in assessable value, and the duty demand on that component was sustained. Interest and penalties were set aside because the duty had been paid before the show-cause notice, the notice sought only appropriation of the amount already paid, and interest under Section 11AB was linked to a duty determination under Section 11A(2); penalties under Section 11AC and Rule 173Q were therefore unwarranted. Refund relief was declined because no refund claim had been filed and the excess payment was not before the Tribunal as a maintainable claim under Section 11B. en-us Mon, 30 Apr 2007 00:00:00 +0530 Thu, 07 Dec 2017 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121705 Amortized technical assistance fee relating to carburettors was treated as includible in assessable value, and the duty demand on that component was sustained. Interest and penalties were set aside because the duty had been paid before the show-cause notice, the notice sought only appropriation of the amount already paid, and interest under Section 11AB was linked to a duty determination under Section 11A(2); penalties under Section 11AC and Rule 173Q were therefore unwarranted. Refund relief was declined because no refund claim had been filed and the excess payment was not before the Tribunal as a maintainable claim under Section 11B. Case-Laws Central Excise Mon, 30 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121705