https://www.taxtmi.com/caselaws?id=93076 The tribunal upheld the central excise duty demand of Rs. 1,00,480.25 and penalty of Rs. 10,000 on the appellant, a computer manufacturer, due to discrepancies in pricing of goods sold to M/s. Computer Devices. Despite the appellant's arguments against invoking the extended period under Section 11A, findings of misrepresentation and suppression of facts, including close ties between the parties, led to the rejection of the appellant's claims. The tribunal deemed M/s. Computer Devices not a separate entity and upheld the demand as not time-barred, dismissing the appeal. en-us Wed, 08 Dec 1999 00:00:00 +0530 Tue, 08 Nov 2011 11:54:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93076 The tribunal upheld the central excise duty demand of Rs. 1,00,480.25 and penalty of Rs. 10,000 on the appellant, a computer manufacturer, due to discrepancies in pricing of goods sold to M/s. Computer Devices. Despite the appellant's arguments against invoking the extended period under Section 11A, findings of misrepresentation and suppression of facts, including close ties between the parties, led to the rejection of the appellant's claims. The tribunal deemed M/s. Computer Devices not a separate entity and upheld the demand as not time-barred, dismissing the appeal. Case-Laws Central Excise Wed, 08 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93076