https://www.taxtmi.com/caselaws?id=124685 The Tribunal, on 16-12-2008, dismissed the appeal, upholding the inclusion of developing and designing charges in the assessable value under the Central Excise Act. The demand raised was deemed within the period of limitation due to non-disclosure of commercial invoices, justifying the extended period. The appellant's failure to inform the department about these charges led to the confirmation of duty and interest, with the penalty reduced to Rs. 5,000. The judgment emphasized the significance of disclosing all relevant charges in Central Excise invoices to avoid consequences on duty liability and limitation period. en-us Wed, 17 Dec 2008 00:00:00 +0530 Thu, 04 Oct 2012 12:06:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124685 The Tribunal, on 16-12-2008, dismissed the appeal, upholding the inclusion of developing and designing charges in the assessable value under the Central Excise Act. The demand raised was deemed within the period of limitation due to non-disclosure of commercial invoices, justifying the extended period. The appellant's failure to inform the department about these charges led to the confirmation of duty and interest, with the penalty reduced to Rs. 5,000. The judgment emphasized the significance of disclosing all relevant charges in Central Excise invoices to avoid consequences on duty liability and limitation period. Case-Laws Central Excise Wed, 17 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124685