https://www.taxtmi.com/caselaws?id=54478 The Tribunal remanded the case to the adjudicating authority for reassessment. It clarified that the cost of software should not be included in the assessable value of computers for excise duty purposes. The inclusion of peripherals in the assessable value was upheld. The Tribunal found a violation of natural justice regarding technical service charges and ordered reconsideration with the opportunity for cross-examination. It held that penalty amounts cannot be enhanced in remand proceedings and set aside the confiscation order. The issue of the duty demand being time-barred was allowed to be raised in the remand proceedings. en-us Mon, 02 May 2005 00:00:00 +0530 Wed, 20 Oct 2010 11:57:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54478 The Tribunal remanded the case to the adjudicating authority for reassessment. It clarified that the cost of software should not be included in the assessable value of computers for excise duty purposes. The inclusion of peripherals in the assessable value was upheld. The Tribunal found a violation of natural justice regarding technical service charges and ordered reconsideration with the opportunity for cross-examination. It held that penalty amounts cannot be enhanced in remand proceedings and set aside the confiscation order. The issue of the duty demand being time-barred was allowed to be raised in the remand proceedings. Case-Laws Central Excise Mon, 02 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54478