https://www.taxtmi.com/caselaws?id=246688 For pre-deposit and stay, the Tribunal held that the cost of drawings and designs was prima facie includible in assessable value under Rule 6 of the Central Excise Valuation Rules, because buyer-supplied engineering documentation appeared to have an indirect nexus with manufacture and sale. It noted, however, that the method of quantification by adopting 10% of turnover required closer scrutiny. The plea of limitation and absence of suppression was also not made out at the prima facie stage, as material facts about the drawings were not disclosed and were gathered through investigation. Complete waiver was therefore refused and limited pre-deposit was directed. en-us Wed, 05 Dec 2012 00:00:00 +0530 Mon, 28 Sep 2015 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246688 For pre-deposit and stay, the Tribunal held that the cost of drawings and designs was prima facie includible in assessable value under Rule 6 of the Central Excise Valuation Rules, because buyer-supplied engineering documentation appeared to have an indirect nexus with manufacture and sale. It noted, however, that the method of quantification by adopting 10% of turnover required closer scrutiny. The plea of limitation and absence of suppression was also not made out at the prima facie stage, as material facts about the drawings were not disclosed and were gathered through investigation. Complete waiver was therefore refused and limited pre-deposit was directed. Case-Laws Central Excise Wed, 05 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246688