https://www.taxtmi.com/caselaws?id=340493 The Tribunal held that the value of technical know-how, drawing, and design provided by FIPL to AVTEC for the manufacture of power units needs to be added to the assessable value for central excise duty purposes. The quantification should be done by the Original Authority based on the Tribunal's observations. The differential duty arising from such addition should be restricted to the normal period of demand only. Demands beyond the normal period and penalties imposed on the appellants were set aside. The appeals were disposed of accordingly. en-us Wed, 01 Mar 2017 00:00:00 +0530 Fri, 09 Feb 2018 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340493 The Tribunal held that the value of technical know-how, drawing, and design provided by FIPL to AVTEC for the manufacture of power units needs to be added to the assessable value for central excise duty purposes. The quantification should be done by the Original Authority based on the Tribunal's observations. The differential duty arising from such addition should be restricted to the normal period of demand only. Demands beyond the normal period and penalties imposed on the appellants were set aside. The appeals were disposed of accordingly. Case-Laws Central Excise Wed, 01 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340493