https://www.taxtmi.com/caselaws?id=51919 The Tribunal allowed the appeal, rejecting the inclusion of notional testing charges in the assessable value of monoblock concrete railway sleepers supplied to the Ministry of Railways. It held that the demand was barred by limitation, as there was no suppression of facts justifying an extended period. Consequently, the Tribunal set aside the demand of duty and personal penalty, ruling in favor of the appellants on both the merits and the limitation issue. en-us Fri, 11 Jul 2003 00:00:00 +0530 Wed, 29 Sep 2010 12:09:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51919 The Tribunal allowed the appeal, rejecting the inclusion of notional testing charges in the assessable value of monoblock concrete railway sleepers supplied to the Ministry of Railways. It held that the demand was barred by limitation, as there was no suppression of facts justifying an extended period. Consequently, the Tribunal set aside the demand of duty and personal penalty, ruling in favor of the appellants on both the merits and the limitation issue. Case-Laws Central Excise Fri, 11 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51919