https://www.taxtmi.com/caselaws?id=153361 Assessable value of denatured spirit had to include the value of denaturant supplied free by buyers; omission of that value made the duty short-paid, so proceedings under Section 11A of the Central Excise Act, 1944 were properly initiated. Section 11AC applied only from 28 September 1996 under Section 76 of the Finance (No. 2) Act, 1996, so it could not be extended to any prior period. On that basis, the Tribunal's order sustaining the duty demand and remitting penalty for redetermination did not raise any substantial question of law, and the challenge to the penalty order failed. en-us Tue, 31 Jan 2006 00:00:00 +0530 Mon, 22 Jul 2013 18:03:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153361 Assessable value of denatured spirit had to include the value of denaturant supplied free by buyers; omission of that value made the duty short-paid, so proceedings under Section 11A of the Central Excise Act, 1944 were properly initiated. Section 11AC applied only from 28 September 1996 under Section 76 of the Finance (No. 2) Act, 1996, so it could not be extended to any prior period. On that basis, the Tribunal's order sustaining the duty demand and remitting penalty for redetermination did not raise any substantial question of law, and the challenge to the penalty order failed. Case-Laws Central Excise Tue, 31 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153361