2008 (4) TMI 24

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..... enue contends to include the value of free supply component parts in value of wiring harnesses - in view of facts & circumstances of the case & especially in view of decision of SC in earlier case revenue appeal is dismissed with going into the question of limitation - Appeal (civil) 7122-7124 of 2002 - - - Dated:- 24-4-2008 - ASHOK BHAN DALVEER BHANDARI, JJ. ORDER M/s.Motherson Sum .....

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..... ed the information with the intention to evade payment of duty. Consequently, a show cause notice was issued proposing to demand duty of ₹ 96,01,561/- for the period from March, 1995 to January, 1997 on clearance of wiring harness by the respondent. The show cause notice also sought to invoke the extended period of limitation under Section 11A of the Central Excise Salt Act, 1944. Re .....

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..... r reported in 2005 (183) ELT 239(SC). Keeping in view the facts and circumstances of the case and especially in view of the fact that the point on merits is concluded against the revenue and in favour of the assessee by a judgment of this court in the case of International Auto Ltd.(supra), we dismiss these appeals filed by the revenue without going into the question of limitation. The Appe .....

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