https://www.taxtmi.com/caselaws?id=31739 The Tribunal held that the reimbursement for free after-sale service provided by the appellant to their dealers should not be included in the assessable value of motorcycles. The invocation of the extended limitation period under Section 11A(1) of the Central Excise Act was deemed unreasonable due to the department's delayed action. Consequently, the penalty imposed under Section 11AC was set aside, and the appeal was allowed with the impugned order being overturned. en-us Fri, 25 Apr 2008 00:00:00 +0530 Fri, 05 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31739 The Tribunal held that the reimbursement for free after-sale service provided by the appellant to their dealers should not be included in the assessable value of motorcycles. The invocation of the extended limitation period under Section 11A(1) of the Central Excise Act was deemed unreasonable due to the department's delayed action. Consequently, the penalty imposed under Section 11AC was set aside, and the appeal was allowed with the impugned order being overturned. Case-Laws Central Excise Fri, 25 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31739