https://www.taxtmi.com/caselaws?id=30918 The Appellate Tribunal CESTAT, MUMBAI partly allowed the appeal in a case involving the recovery of duty on speakers due to alleged undervaluation of designing and development charges. The Tribunal upheld the demand, finding that the charges were related to the cleared speakers and not technical services provided before manufacturing activities. The plea of time-bar was rejected due to deliberate avoidance by the assessees. The penalty imposed was reduced, but the duty demand was upheld. The decision was pronounced by the Vice President, Ms. Jyoti Balasundaram. en-us Tue, 01 Apr 2008 00:00:00 +0530 Tue, 07 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30918 The Appellate Tribunal CESTAT, MUMBAI partly allowed the appeal in a case involving the recovery of duty on speakers due to alleged undervaluation of designing and development charges. The Tribunal upheld the demand, finding that the charges were related to the cleared speakers and not technical services provided before manufacturing activities. The plea of time-bar was rejected due to deliberate avoidance by the assessees. The penalty imposed was reduced, but the duty demand was upheld. The decision was pronounced by the Vice President, Ms. Jyoti Balasundaram. Case-Laws Central Excise Tue, 01 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30918