https://www.taxtmi.com/caselaws?id=371947 The Tribunal upheld the confirmation of Central Excise duty demand against M/s Shogini Techno Arts Pvt Ltd, amounting to Rs. 13,18,365 for five show cause notices. The penalty imposed was reduced to Rs. 10,000 by the Commissioner (Appeals). The issue of amortization of design/artwork/photo film charges for PCBs and challenge to the valuation method were discussed, with the appellants contesting the penalty imposition. The Tribunal dismissed the appeal, relying on previous decisions and the normal period of limitation, finding no merit in the appeal based on established precedents. en-us Mon, 24 Sep 2018 00:00:00 +0530 Sat, 15 Dec 2018 09:57:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371947 The Tribunal upheld the confirmation of Central Excise duty demand against M/s Shogini Techno Arts Pvt Ltd, amounting to Rs. 13,18,365 for five show cause notices. The penalty imposed was reduced to Rs. 10,000 by the Commissioner (Appeals). The issue of amortization of design/artwork/photo film charges for PCBs and challenge to the valuation method were discussed, with the appellants contesting the penalty imposition. The Tribunal dismissed the appeal, relying on previous decisions and the normal period of limitation, finding no merit in the appeal based on established precedents. Case-Laws Central Excise Mon, 24 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371947