https://www.taxtmi.com/caselaws?id=214778 The Tribunal upheld the demand and penalty imposed on the appellant for not considering the mould amortization cost as additional consideration in the assessable value of goods supplied. Despite the appellant's argument that the duty paid by the supplier of input goods covered the mould cost, the Tribunal concluded that the appellant did not pay for the mould amortization, which was covered by another company. Consequently, the appeal was dismissed based on the finding that the mould amortization cost constituted additional consideration not accounted for by the appellant. en-us Wed, 30 May 2012 00:00:00 +0530 Mon, 19 Aug 2013 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214778 The Tribunal upheld the demand and penalty imposed on the appellant for not considering the mould amortization cost as additional consideration in the assessable value of goods supplied. Despite the appellant's argument that the duty paid by the supplier of input goods covered the mould cost, the Tribunal concluded that the appellant did not pay for the mould amortization, which was covered by another company. Consequently, the appeal was dismissed based on the finding that the mould amortization cost constituted additional consideration not accounted for by the appellant. Case-Laws Central Excise Wed, 30 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214778