https://www.taxtmi.com/caselaws?id=123465 The Tribunal found that the appellant had short paid duty on clearances due to not including the cost of containers in the assessable value of goods. The demand was sustained for the normal period as relevant information was timely furnished. The demand invoking a larger period was deemed time-barred, and the appellant was not penalized for the short levy resulting from a genuine misunderstanding. The appellant's right to an effective hearing was emphasized, and the case was remanded for requantification of the demand for the normal period. en-us Mon, 24 Mar 2008 00:00:00 +0530 Fri, 14 Sep 2012 13:03:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123465 The Tribunal found that the appellant had short paid duty on clearances due to not including the cost of containers in the assessable value of goods. The demand was sustained for the normal period as relevant information was timely furnished. The demand invoking a larger period was deemed time-barred, and the appellant was not penalized for the short levy resulting from a genuine misunderstanding. The appellant's right to an effective hearing was emphasized, and the case was remanded for requantification of the demand for the normal period. Case-Laws Central Excise Mon, 24 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123465