2016 (5) TMI 506

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..... n did not reflect their actual value is, therefore, acceptable in toto. Therefore, the penalty is imposable - Apex court has set aside the impugned order remanded back to the Commissioner/Adjudicating Authority to decide the matter afresh in view of earlier decision in ‘CCE v. Frick India Ltd.’ as reported in [2007 (9) TMI 6 - SUPREME COURT OF INDIA] - Civil Appeal No. 2415 of 2007 - - - Dated: .....

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..... ds manufactured by the appellant and which are subject matter of show cause notice dated 31-3-1986 in the manner laid down in paragraph 16 of the judgment reported in CCE v. Frick India Ltd. [2007 (216) E.L.T. 497] read with Tribunal s order reported in 2002 (139) E.L.T. 166. 2. Issue relating to applicability of longer period of limitation of five years and levy of penalty as directed in T .....

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