https://www.taxtmi.com/caselaws?id=266066 The Tribunal upheld the inclusion of pattern charges in the assessable value for the Appellants manufacturing iron casting, S.G. iron & steel casting, and alloy steel castings. The Tribunal agreed with the Appellants that penalty should not be imposed on the Director of the Appellant Company. The appeal of Appellant No.1 was rejected, requiring payment of a penalty equal to 25% of the duty within 30 days, along with duty and interest. Appellant No.2's appeal was allowed, overturning the penalty imposed on the Director of the Appellant Company. en-us Thu, 19 Mar 2015 00:00:00 +0530 Sat, 17 Oct 2015 23:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266066 The Tribunal upheld the inclusion of pattern charges in the assessable value for the Appellants manufacturing iron casting, S.G. iron & steel casting, and alloy steel castings. The Tribunal agreed with the Appellants that penalty should not be imposed on the Director of the Appellant Company. The appeal of Appellant No.1 was rejected, requiring payment of a penalty equal to 25% of the duty within 30 days, along with duty and interest. Appellant No.2's appeal was allowed, overturning the penalty imposed on the Director of the Appellant Company. Case-Laws Central Excise Thu, 19 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266066