https://www.taxtmi.com/caselaws?id=367528 The Appellate Tribunal CESTAT ALLAHABAD ruled that optional third-party inspection charges instructed by customers, distinct from regular in-house inspections, should not be included in the assessable value. The Tribunal also found in favor of the appellants on the limitation issue, holding that the demand was time-barred due to the Revenue's failure to justify invoking the longer period. Consequently, the Tribunal set aside the demand, allowing the appeal and granting relief to the appellants. en-us Thu, 09 Aug 2018 00:00:00 +0530 Sat, 22 Sep 2018 17:05:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367528 The Appellate Tribunal CESTAT ALLAHABAD ruled that optional third-party inspection charges instructed by customers, distinct from regular in-house inspections, should not be included in the assessable value. The Tribunal also found in favor of the appellants on the limitation issue, holding that the demand was time-barred due to the Revenue's failure to justify invoking the longer period. Consequently, the Tribunal set aside the demand, allowing the appeal and granting relief to the appellants. Case-Laws Central Excise Thu, 09 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367528