https://www.taxtmi.com/caselaws?id=97880 The Appellate Tribunal dismissed the appeals, affirming the lower authorities' decisions on uncontested issues. The exemption claim under Notification No. 71/78 was disallowed, and the demand for duty was deemed not time-barred as assessments were provisional. The Tribunal rejected the contention to rework the assessable value under Section 4(4)(d)(ii) of the Act, noting it was raised belatedly. The appeals were dismissed based on these findings. en-us Fri, 25 May 2001 00:00:00 +0530 Wed, 18 Jan 2012 14:34:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97880 The Appellate Tribunal dismissed the appeals, affirming the lower authorities' decisions on uncontested issues. The exemption claim under Notification No. 71/78 was disallowed, and the demand for duty was deemed not time-barred as assessments were provisional. The Tribunal rejected the contention to rework the assessable value under Section 4(4)(d)(ii) of the Act, noting it was raised belatedly. The appeals were dismissed based on these findings. Case-Laws Central Excise Fri, 25 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97880