https://www.taxtmi.com/caselaws?id=116073 The Supreme Court remanded the case to the Tribunal to assess the limitation period for issuing a show cause notice. The appellant's argument on the uncertainty of including regulators' value in fans for excise duty was considered, leading to a partial allowance of the appeal. Regarding the misdeclaration of assessable value, the Tribunal found that the appellant had correctly declared the separation of fans without regulators in their price list, concluding no suppression of material facts. The Tribunal also dismissed the claim of suppression of facts to evade duty, as the appellant had declared the relevant information and had obtained necessary permissions. Consequently, the demand was deemed time-barred, and the appeal was allowed. en-us Fri, 29 Oct 2004 00:00:00 +0530 Thu, 07 Jun 2012 10:24:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116073 The Supreme Court remanded the case to the Tribunal to assess the limitation period for issuing a show cause notice. The appellant's argument on the uncertainty of including regulators' value in fans for excise duty was considered, leading to a partial allowance of the appeal. Regarding the misdeclaration of assessable value, the Tribunal found that the appellant had correctly declared the separation of fans without regulators in their price list, concluding no suppression of material facts. The Tribunal also dismissed the claim of suppression of facts to evade duty, as the appellant had declared the relevant information and had obtained necessary permissions. Consequently, the demand was deemed time-barred, and the appeal was allowed. Case-Laws Central Excise Fri, 29 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116073