https://www.taxtmi.com/caselaws?id=332316 The tribunal set aside the impugned order and allowed the appeal by remanding the matter to the Original Adjudicating Authority for a re-evaluation of duty demand related to the amortization of the cost of dies/moulds on the value of manufactured goods. The appellant's argument that excise duty was already paid on the dies/moulds and further amortization was unnecessary was considered valid due to discrepancies in the revenue's treatment of dies/moulds and lack of proper amortization methodology. The appellant was granted an opportunity to present their case during the re-examination process. en-us Tue, 12 Jul 2016 00:00:00 +0530 Thu, 16 Feb 2017 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332316 The tribunal set aside the impugned order and allowed the appeal by remanding the matter to the Original Adjudicating Authority for a re-evaluation of duty demand related to the amortization of the cost of dies/moulds on the value of manufactured goods. The appellant's argument that excise duty was already paid on the dies/moulds and further amortization was unnecessary was considered valid due to discrepancies in the revenue's treatment of dies/moulds and lack of proper amortization methodology. The appellant was granted an opportunity to present their case during the re-examination process. Case-Laws Central Excise Tue, 12 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332316