https://www.taxtmi.com/caselaws?id=203113 The Tribunal granted condonation of delay to the Appellant in an appeal against the dismissal of the order-in-Appeal by the Commissioner. The dispute centered on whether tool charges should be included in the assessable value of crane parts. The Tribunal ruled that the cost of tools provided by the customer should be included but recalculated based on amortized cost. The Department's invocation of an extended period for duty recovery and imposition of a penalty under Section 11AC were upheld due to the Appellant's non-disclosure of relevant facts. The matter was remanded for reassessment of duty demand and penalty. en-us Fri, 16 Jul 2010 00:00:00 +0530 Fri, 06 May 2011 09:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203113 The Tribunal granted condonation of delay to the Appellant in an appeal against the dismissal of the order-in-Appeal by the Commissioner. The dispute centered on whether tool charges should be included in the assessable value of crane parts. The Tribunal ruled that the cost of tools provided by the customer should be included but recalculated based on amortized cost. The Department's invocation of an extended period for duty recovery and imposition of a penalty under Section 11AC were upheld due to the Appellant's non-disclosure of relevant facts. The matter was remanded for reassessment of duty demand and penalty. Case-Laws Central Excise Fri, 16 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203113