https://www.taxtmi.com/caselaws?id=202587 The Tribunal determined that Aventis CropScience (India) Ltd. is a related person of BIL, establishing the assessable value based on the price charged by Aventis CropScience (India) Ltd. to the end user. The extended period of limitation was deemed inapplicable due to the absence of intent to evade duty, limiting the demand to the normal period. The penalty under Section 11AC was set aside as there was no evidence of intent to evade duty. The case was remanded to the Commissioner for recalculating the demand within the limitation period, allowing the appellants an opportunity to present their case. en-us Fri, 23 Apr 2010 00:00:00 +0530 Mon, 31 Jan 2011 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202587 The Tribunal determined that Aventis CropScience (India) Ltd. is a related person of BIL, establishing the assessable value based on the price charged by Aventis CropScience (India) Ltd. to the end user. The extended period of limitation was deemed inapplicable due to the absence of intent to evade duty, limiting the demand to the normal period. The penalty under Section 11AC was set aside as there was no evidence of intent to evade duty. The case was remanded to the Commissioner for recalculating the demand within the limitation period, allowing the appellants an opportunity to present their case. Case-Laws Central Excise Fri, 23 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202587