https://www.taxtmi.com/caselaws?id=342154 The Tribunal held that service charges for repairing old card clothing should not be included in the assessable value of newly manufactured goods as the repairing activity was separate and conducted on items not manufactured by the appellant. The demand for the extended period was considered time-barred due to the absence of suppression of facts, leading to the inapplicability of the penalty under Section 11AC. Consequently, the Tribunal set aside the order, allowing the appeals with consequential relief in accordance with the law. en-us Mon, 17 Apr 2017 00:00:00 +0530 Fri, 10 Nov 2017 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342154 The Tribunal held that service charges for repairing old card clothing should not be included in the assessable value of newly manufactured goods as the repairing activity was separate and conducted on items not manufactured by the appellant. The demand for the extended period was considered time-barred due to the absence of suppression of facts, leading to the inapplicability of the penalty under Section 11AC. Consequently, the Tribunal set aside the order, allowing the appeals with consequential relief in accordance with the law. Case-Laws Central Excise Mon, 17 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342154