https://www.taxtmi.com/caselaws?id=240110 The Tribunal ruled that the proportionate money value of royalty paid by a company should be added to the assessable value of goods supplied, rejecting the appellant's argument for a lower duty payment. Additionally, the demand raised by the Show Cause Notice was found to be beyond the prescribed limitation period, leading to enforcement limitations for that period. The Tribunal required the appellant to deposit a certain amount for the appeal to proceed, with the remaining duty and penalty stayed pending compliance. The decision emphasized adherence to legal provisions on limitation periods and a balanced approach to determining duty liabilities. en-us Mon, 09 Sep 2013 00:00:00 +0530 Tue, 26 Nov 2013 08:49:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240110 The Tribunal ruled that the proportionate money value of royalty paid by a company should be added to the assessable value of goods supplied, rejecting the appellant's argument for a lower duty payment. Additionally, the demand raised by the Show Cause Notice was found to be beyond the prescribed limitation period, leading to enforcement limitations for that period. The Tribunal required the appellant to deposit a certain amount for the appeal to proceed, with the remaining duty and penalty stayed pending compliance. The decision emphasized adherence to legal provisions on limitation periods and a balanced approach to determining duty liabilities. Case-Laws Central Excise Mon, 09 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240110