https://www.taxtmi.com/caselaws?id=332670 The Tribunal allowed the appeals of the assessee and its employees, setting aside the impugned order. It held that the inclusion of royalties in the assessable value was incorrect, the extended period of limitation was not invocable, and the confiscation-cum-penal provisions were unjustified. The appeals filed by Revenue were dismissed, and consequential relief was granted to the appellants. en-us Tue, 23 Aug 2016 00:00:00 +0530 Fri, 17 Feb 2017 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332670 The Tribunal allowed the appeals of the assessee and its employees, setting aside the impugned order. It held that the inclusion of royalties in the assessable value was incorrect, the extended period of limitation was not invocable, and the confiscation-cum-penal provisions were unjustified. The appeals filed by Revenue were dismissed, and consequential relief was granted to the appellants. Case-Laws Customs Tue, 23 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332670