https://www.taxtmi.com/caselaws?id=362084 The Tribunal ruled that the value of parts and accessories cleared with machinery should be included in the assessable value, except when cleared independently. Duty on sales tax collected but not disputed must be included. The Tribunal upheld the demand for excess sales tax collection. The limitation issue was dismissed due to lack of confirmation of tax payment. A penalty was imposed but reduced due to the set-aside demand. The case was remanded for further review to resolve contradictions and verify facts. en-us Mon, 21 May 2018 00:00:00 +0530 Wed, 20 Jun 2018 10:27:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362084 The Tribunal ruled that the value of parts and accessories cleared with machinery should be included in the assessable value, except when cleared independently. Duty on sales tax collected but not disputed must be included. The Tribunal upheld the demand for excess sales tax collection. The limitation issue was dismissed due to lack of confirmation of tax payment. A penalty was imposed but reduced due to the set-aside demand. The case was remanded for further review to resolve contradictions and verify facts. Case-Laws Central Excise Mon, 21 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362084