https://www.taxtmi.com/caselaws?id=222024 The Tribunal ruled in favor of the appellant, determining that the software supplied with Digital Loop Carriers (DLCs) should be classified separately from the hardware. It was found that the software was not preloaded in the hardware at the time of clearance, leading to the exclusion of its value from the hardware's valuation. The Tribunal also concluded that the extended period of limitation was unjustified and invalidated the penalties imposed under Section 11AC and Rule 25 of the Central Excise Rules. Consequently, the impugned order was set aside, and the appeal was allowed with consequential relief. en-us Mon, 18 Jun 2012 00:00:00 +0530 Thu, 11 Apr 2013 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222024 The Tribunal ruled in favor of the appellant, determining that the software supplied with Digital Loop Carriers (DLCs) should be classified separately from the hardware. It was found that the software was not preloaded in the hardware at the time of clearance, leading to the exclusion of its value from the hardware's valuation. The Tribunal also concluded that the extended period of limitation was unjustified and invalidated the penalties imposed under Section 11AC and Rule 25 of the Central Excise Rules. Consequently, the impugned order was set aside, and the appeal was allowed with consequential relief. Case-Laws Central Excise Mon, 18 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222024