https://www.taxtmi.com/caselaws?id=109913 The Tribunal set aside the duty demand, ruling in favor of the appellant based on the ground of limitation. They found that the assessment was done in compliance with approved assessable values, calculated based on manufacturing cost and profit, fully disclosed to authorities. The Tribunal concluded that post-manufacturing costs like freight and expenses were irrelevant to the assessment, and non-disclosure of such costs did not constitute suppression of facts to evade duty. The appellant's argument was accepted, leading to the appeal being allowed with consequential relief, if applicable. en-us Fri, 18 Jul 2003 00:00:00 +0530 Thu, 12 Apr 2012 17:43:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109913 The Tribunal set aside the duty demand, ruling in favor of the appellant based on the ground of limitation. They found that the assessment was done in compliance with approved assessable values, calculated based on manufacturing cost and profit, fully disclosed to authorities. The Tribunal concluded that post-manufacturing costs like freight and expenses were irrelevant to the assessment, and non-disclosure of such costs did not constitute suppression of facts to evade duty. The appellant's argument was accepted, leading to the appeal being allowed with consequential relief, if applicable. Case-Laws Central Excise Fri, 18 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109913