https://www.taxtmi.com/caselaws?id=212135 The Tribunal allowed the stay petition, remanding the matter to the Commissioner (Appeals) for a fresh decision on merits without requiring any further deposit from the appellant. The case involved a dispute over duty liability based on drawing and design charges for goods manufactured for a specific company. The Tribunal held that the extended period for duty assessment could not be invoked if such charges were not included in the assessable value, leading to the dismissal of the appeal due to non-compliance with the deposit requirement being deemed unjustifiable. en-us Mon, 11 Apr 2011 00:00:00 +0530 Sat, 24 Mar 2012 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212135 The Tribunal allowed the stay petition, remanding the matter to the Commissioner (Appeals) for a fresh decision on merits without requiring any further deposit from the appellant. The case involved a dispute over duty liability based on drawing and design charges for goods manufactured for a specific company. The Tribunal held that the extended period for duty assessment could not be invoked if such charges were not included in the assessable value, leading to the dismissal of the appeal due to non-compliance with the deposit requirement being deemed unjustifiable. Case-Laws Central Excise Mon, 11 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212135