https://www.taxtmi.com/caselaws?id=105831 The Appellate Tribunal CEGAT, New Delhi addressed various issues including the scope of show cause notices and limitation period for demand, inclusion of rental charges in assessable value, impact of refunding transportation charges on assessable value, and completion of calculations by jurisdictional officer and appeal forum. The Tribunal found in favor of the appellant on several grounds, including the time-barred demand due to lack of suppression or willful mistake, non-includibility of rental charges in assessable value, and permissibility of excluding refunded transportation charges. The Tribunal criticized the piecemeal adjudication process and granted relief to the appellant by waiving pre-deposit for the appeal and staying recovery pending compliance reporting. en-us Tue, 02 Jun 1998 00:00:00 +0530 Sat, 10 Mar 2012 11:26:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105831 The Appellate Tribunal CEGAT, New Delhi addressed various issues including the scope of show cause notices and limitation period for demand, inclusion of rental charges in assessable value, impact of refunding transportation charges on assessable value, and completion of calculations by jurisdictional officer and appeal forum. The Tribunal found in favor of the appellant on several grounds, including the time-barred demand due to lack of suppression or willful mistake, non-includibility of rental charges in assessable value, and permissibility of excluding refunded transportation charges. The Tribunal criticized the piecemeal adjudication process and granted relief to the appellant by waiving pre-deposit for the appeal and staying recovery pending compliance reporting. Case-Laws Central Excise Tue, 02 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105831