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    Central Excise

    Valuation of stock transfer - The fact that the appellant was...

    Appellant penalized for concealing revenue information; extended assessment period invoked u/s 11AC for invoice discrepancies.

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    Central ExciseMarch 27, 2015Case LawsAT

    Valuation of stock transfer - The fact that the appellant was collecting extra amount in the invoices issued from the depot was clearly suppressed from the Revenue and this is a very important aspect - extended period of time is rightly invoked and penalty under Section 11AC is also leviable - AT

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