9911796707
TMI Blog2014 (2) TMI 543X X X X Extracts X X X X X X X X Extracts X X X X ..... itation under Section 11A of the Act is not invokable when the assessee has furnished the copies of the contract for the sale of the computers and this contract showed the entitlement of the assessee to collect charges for maintenance during the warranty period. - demand of Excise duty for the extended period is set aside. The Adjudicating Authority will recompute the demand of duty, which is within the specified period of six months prior to the date of issue of show cause notice in terms of Larger Bench decision in the case of Mutual Industries Ltd. [2000 (3) TMI 74 - CEGAT, COURT NO. I, NEW DELHI] and such demand shall be payable by the Appellants - Decided in partly favour of assessee. - Appeal No. 3761 of 2005 - EX[DB] - Final ORDE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 110/02 A dated 26.3.02 set aside the confirmation of demand falling outside the limitation period by observing as under:- 4. We have considered the submissions of both the sides. The question whether the cost of the pattern supplied by the customers is to be included in the assessable value of the finished product has been settled by the Larger Bench in the case of Mutual Industries Ltd. It was held by the Larger Bench that since the product cannot be manufactured without the use of the mould, the money value that is attributed to the use of mould should also be reckoned for finding out the duty paid on the finished products. But we find substance in the submissions of the learned Advocate for the Appellants that the extended period o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed upon in the show cause notice, larger period is not invokable. Following the ratio of these decisions, the demand of Excise duty for the extended period is set aside. The Adjudicating Authority will recompute the demand of duty, which is within the specified period of six months prior to the date of issue of show cause notice in terms of Larger Bench decision in the case of Mutual Industries Ltd. and such demand shall be payable by the Appellants. The Appeal is deposed of in these terms. 4. He further submits that said order of the Tribunal stand upheld by the Honble Supreme Court and when the appeal filed by the Revenue was rejected vide its order dated 13.9.2002. 5. Accordingly, it is the contention of the learned advocate that i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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