https://www.taxtmi.com/caselaws?id=369447 The tribunal upheld the decision to include the amortization cost of the pattern in the value of the final product, rejecting the appellant's argument that it was already accounted for. Additionally, the tribunal found the demand not barred by limitation, citing suppression of facts by the appellant. Consequently, the appeals were dismissed, and the lower authority's decision was affirmed. en-us Fri, 07 Sep 2018 00:00:00 +0530 Sat, 22 Feb 2020 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369447 The tribunal upheld the decision to include the amortization cost of the pattern in the value of the final product, rejecting the appellant's argument that it was already accounted for. Additionally, the tribunal found the demand not barred by limitation, citing suppression of facts by the appellant. Consequently, the appeals were dismissed, and the lower authority's decision was affirmed. Case-Laws Central Excise Fri, 07 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369447