https://www.taxtmi.com/caselaws?id=50525 Lead acid batteries supplied with a UPS were treated as an essential component rather than optional accessories, so their value was includible in the UPS assessable value. The demand was not barred by limitation because the notice expressly alleged suppression and misstatement with intent to evade duty and invoked the extended period. Interest under Section 11AB was not payable for a period preceding that provision's commencement. Penalty under Section 11AC and Rule 173Q was unsustainable because Section 11AC was not in force for the relevant period and the penalty order did not separately apportion the levy. Duty demand was upheld, but interest and penalty were not. en-us Thu, 24 May 2001 00:00:00 +0530 Mon, 23 Aug 2010 12:12:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50525 Lead acid batteries supplied with a UPS were treated as an essential component rather than optional accessories, so their value was includible in the UPS assessable value. The demand was not barred by limitation because the notice expressly alleged suppression and misstatement with intent to evade duty and invoked the extended period. Interest under Section 11AB was not payable for a period preceding that provision's commencement. Penalty under Section 11AC and Rule 173Q was unsustainable because Section 11AC was not in force for the relevant period and the penalty order did not separately apportion the levy. Duty demand was upheld, but interest and penalty were not. Case-Laws Central Excise Thu, 24 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50525