https://www.taxtmi.com/caselaws?id=88658 The Tribunal dismissed the appeal filed by the Collector of Central Excise, Pune, regarding the time-barred demand for central excise duty for the period from 1-2-1982 to 31-5-1986. The dispute focused on the assessable value calculation for clearances to area sales officers, trade discounts, and the applicability of the proviso to Section 11A of the Central Excise Act, 1944. The Tribunal found no grounds to interfere, emphasizing the respondent's compliance with the 1978 order and the lack of deliberate evasion of duty, leading to the appeal's dismissal. en-us Tue, 05 May 1998 00:00:00 +0530 Tue, 20 Sep 2011 13:45:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88658 The Tribunal dismissed the appeal filed by the Collector of Central Excise, Pune, regarding the time-barred demand for central excise duty for the period from 1-2-1982 to 31-5-1986. The dispute focused on the assessable value calculation for clearances to area sales officers, trade discounts, and the applicability of the proviso to Section 11A of the Central Excise Act, 1944. The Tribunal found no grounds to interfere, emphasizing the respondent's compliance with the 1978 order and the lack of deliberate evasion of duty, leading to the appeal's dismissal. Case-Laws Central Excise Tue, 05 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88658