https://www.taxtmi.com/caselaws?id=382358 The Tribunal remanded the case back to the Adjudicating Authority for a fresh review, emphasizing that the cost of software should not be included in the hardware's cost for duty calculation. The Tribunal approved setting aside the demand raised by the Revenue against the appellant and directed reevaluation by the Commissioner, ensuring the appellant's right to present their case fully. The Tribunal highlighted the importance of considering the evidence presented by the appellant and left all issues, including duty calculation and limitation, open for re-adjudication. en-us Wed, 26 Jun 2019 00:00:00 +0530 Tue, 02 Jul 2019 06:16:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382358 The Tribunal remanded the case back to the Adjudicating Authority for a fresh review, emphasizing that the cost of software should not be included in the hardware's cost for duty calculation. The Tribunal approved setting aside the demand raised by the Revenue against the appellant and directed reevaluation by the Commissioner, ensuring the appellant's right to present their case fully. The Tribunal highlighted the importance of considering the evidence presented by the appellant and left all issues, including duty calculation and limitation, open for re-adjudication. Case-Laws Central Excise Wed, 26 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382358