https://www.taxtmi.com/caselaws?id=252927 The Tribunal upheld the duty demand concerning the inclusion of amortized cost of dies and moulds in the assessable value of plastic molded components. However, the penalty imposed on the appellant was reduced to 25% under Section 11AC, in line with the judgment of the Hon'ble Delhi High Court in K.P. Pouches (P) Ltd. vs. Union of India. en-us Thu, 04 Sep 2014 00:00:00 +0530 Wed, 03 Feb 2016 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252927 The Tribunal upheld the duty demand concerning the inclusion of amortized cost of dies and moulds in the assessable value of plastic molded components. However, the penalty imposed on the appellant was reduced to 25% under Section 11AC, in line with the judgment of the Hon'ble Delhi High Court in K.P. Pouches (P) Ltd. vs. Union of India. Case-Laws Central Excise Thu, 04 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252927