https://www.taxtmi.com/caselaws?id=378626 The appeal involved a dispute over the inclusion of amortized costs of designs and drawings provided by a customer in the duty calculation for motor vehicle parts. The Tribunal upheld the demand for additional duty within the normal time limit but set aside the penalties imposed on the appellant. The matter was remanded to the Original Authority for re-quantification of the demand, granting credit for the duty paid and emphasizing adherence to legal provisions and limitations in duty assessments. en-us Mon, 21 Jan 2019 00:00:00 +0530 Fri, 19 Apr 2019 06:31:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378626 The appeal involved a dispute over the inclusion of amortized costs of designs and drawings provided by a customer in the duty calculation for motor vehicle parts. The Tribunal upheld the demand for additional duty within the normal time limit but set aside the penalties imposed on the appellant. The matter was remanded to the Original Authority for re-quantification of the demand, granting credit for the duty paid and emphasizing adherence to legal provisions and limitations in duty assessments. Case-Laws Central Excise Mon, 21 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378626