https://www.taxtmi.com/caselaws?id=108012 The Tribunal found in favor of the manufacturer, General Manager, and Assistant Manager, waiving the pre-deposit of penalties imposed by the Commissioner of Central Excise. The duty demand and penalties were contested based on the correct method of valuation of goods cleared between units, with the Tribunal ruling that the demand was prima facie barred by limitation. The Tribunal's decision was influenced by legal precedents, leading to the conclusion that the allegation of suppression for evading duty did not hold, resulting in the stay of penalty recovery. en-us Thu, 25 Sep 2003 00:00:00 +0530 Wed, 28 Mar 2012 13:50:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108012 The Tribunal found in favor of the manufacturer, General Manager, and Assistant Manager, waiving the pre-deposit of penalties imposed by the Commissioner of Central Excise. The duty demand and penalties were contested based on the correct method of valuation of goods cleared between units, with the Tribunal ruling that the demand was prima facie barred by limitation. The Tribunal's decision was influenced by legal precedents, leading to the conclusion that the allegation of suppression for evading duty did not hold, resulting in the stay of penalty recovery. Case-Laws Central Excise Thu, 25 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108012