https://www.taxtmi.com/caselaws?id=203360 The Appellate Tribunal set aside the demand and penalty imposed by the Additional Commissioner, Chandigarh in a case involving the valuation of goods for excise duty based on cylinder ownership. The Tribunal held that differential pricing post-July 2000 was impermissible but permissible for cases before that date. The order was partly allowed, restoring the adjudicating authority's decision for the specified period, and directing the recalculation of duty and penalties from July 2000 onwards. en-us Thu, 03 Mar 2011 00:00:00 +0530 Sat, 09 Mar 2013 13:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203360 The Appellate Tribunal set aside the demand and penalty imposed by the Additional Commissioner, Chandigarh in a case involving the valuation of goods for excise duty based on cylinder ownership. The Tribunal held that differential pricing post-July 2000 was impermissible but permissible for cases before that date. The order was partly allowed, restoring the adjudicating authority's decision for the specified period, and directing the recalculation of duty and penalties from July 2000 onwards. Case-Laws Central Excise Thu, 03 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203360