https://www.taxtmi.com/caselaws?id=206754 The Tribunal denied the stay sought by the appellants on the order requiring payment of central excise duty, interest, and penalty. It upheld the Department's decision based on scrutiny revealing sales tax exemption benefit availed by the appellants under State Government notifications. The Tribunal emphasized the actual payment requirement for exclusion from transaction value, rejecting the argument that excess duty payment precedent applied. The Department's invocation of an extended period for non-disclosure of sales tax exemption during audit was upheld, and the Tribunal directed the deposit of excise duty demanded within a specified timeline, waiving interest and penalty pending appeal disposal. en-us Fri, 11 Feb 2011 00:00:00 +0530 Sat, 15 Oct 2011 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206754 The Tribunal denied the stay sought by the appellants on the order requiring payment of central excise duty, interest, and penalty. It upheld the Department's decision based on scrutiny revealing sales tax exemption benefit availed by the appellants under State Government notifications. The Tribunal emphasized the actual payment requirement for exclusion from transaction value, rejecting the argument that excess duty payment precedent applied. The Department's invocation of an extended period for non-disclosure of sales tax exemption during audit was upheld, and the Tribunal directed the deposit of excise duty demanded within a specified timeline, waiving interest and penalty pending appeal disposal. Case-Laws Central Excise Fri, 11 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206754