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TMI Blog2008 (4) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... gards the plea of time-bar, there is a clear finding that the assessee deliberately avoided inclusion and no argument has been advanced to dislodge this finding of willful suppression - demand is sustainable on merits and is not time-barred - E/3369/2001 - A/364/2008-WZB/C-I/(EB), - Dated:- 1-4-2008 - Ms. Jyoti Balasundaram (Vice President) and Shri A. K. Srivastava, Member (Technical) Mi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this appeal by the assessees. 2. We have heard both sides. 3. The assessees' contention is that they charged professional charges for technical services provided before the inception of activities for the manufacture of the products, such as technical drawings, literature, reimbursement of expenses like television, stationery etc. and that the charges for which they raised debit notes aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... development charges. Be that as it may, since the appellants have not been able to support their claim that the designing and development charges which the department seeks to include in the assessable value of speakers, did not relate to the speakers actually cleared from their factory, we see no merit in the submission on the merits of the demand. As regards the plea of time-bar, we notice th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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