2017 (1) TMI 1551

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..... eriod is upheld which the appellant is directed to pay under intimation to the jurisdictional authorities - penalty also set aside - appeal allowed - decided in favor of appellant.
MR. Anil Choudhary, Judicial Member And Shri C.J. Mathew, Technical Member Shri V.N. Sejpal, Advocate, for appellant Shri A.B. Kulgod, Asst. Commr (AR), for respondent Per: Anil Choudhary The issue in this appeal .....

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..... discussion with the Range Supdt. for the purpose of determination of selling price, 2% was added for the purpose of mould maintenance and amortization cost. It is stated that as the appellant is loading 2% on this account, it is clear that the appellant has been adding the mould cost in its costing. He further stated that the Amortisation is being worked out accordingly on the basis of cost of the .....

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..... order and submits that under the facts and circumstances the demand for normal period will definitely survive. 4. Having heard and considered the submissions, we find that the demand for the extended period of limitation is bad and is set aside. Further the demand for the normal period is upheld which the appellant is directed to pay under intimation to the jurisdictional authorities. Penalty im .....

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