https://www.taxtmi.com/caselaws?id=86160 The tribunal upheld the duty demand against the appellant for inflating transport charges to evade duty. The appellant's arguments on the limitation of the show cause notice were dismissed, with the tribunal finding deliberate manipulation of charges. Despite potential fluctuations, the appellant was expected to accurately reflect transport costs. The tribunal concluded that the appellant intentionally overstated charges to lower the invoice price and evade duty, in violation of Section 11A of the Act, leading to the dismissal of the appeal. en-us Fri, 11 Oct 1996 00:00:00 +0530 Wed, 10 Aug 2011 15:26:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86160 The tribunal upheld the duty demand against the appellant for inflating transport charges to evade duty. The appellant's arguments on the limitation of the show cause notice were dismissed, with the tribunal finding deliberate manipulation of charges. Despite potential fluctuations, the appellant was expected to accurately reflect transport costs. The tribunal concluded that the appellant intentionally overstated charges to lower the invoice price and evade duty, in violation of Section 11A of the Act, leading to the dismissal of the appeal. Case-Laws Central Excise Fri, 11 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86160