https://www.taxtmi.com/caselaws?id=94349 The Tribunal upheld the duty confirmation and penalty imposition by the Collector on trailers cleared by the appellants. It dismissed the appellant's argument for duty exemption based on trailer design for tractor use, citing the Motor Vehicles Act registration as the basis for duty applicability. The limitation argument was rejected, emphasizing that departmental awareness of activities did not bar duty demand. The Tribunal criticized the reliance on proforma invoices for valuation, directing reevaluation based on approved price lists. Valuation of trailers manufactured on job work basis required complete material details, with the Tribunal setting aside the Collector's order for reevaluation and penalty determination post hearing. en-us Tue, 06 Jan 1998 00:00:00 +0530 Mon, 21 Nov 2011 17:42:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94349 The Tribunal upheld the duty confirmation and penalty imposition by the Collector on trailers cleared by the appellants. It dismissed the appellant's argument for duty exemption based on trailer design for tractor use, citing the Motor Vehicles Act registration as the basis for duty applicability. The limitation argument was rejected, emphasizing that departmental awareness of activities did not bar duty demand. The Tribunal criticized the reliance on proforma invoices for valuation, directing reevaluation based on approved price lists. Valuation of trailers manufactured on job work basis required complete material details, with the Tribunal setting aside the Collector's order for reevaluation and penalty determination post hearing. Case-Laws Central Excise Tue, 06 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94349