https://www.taxtmi.com/caselaws?id=211163 The appeal was allowed, and the impugned order was set aside with consequential relief. The excess recovery of Sales Tax was not considered part of the assessable value, and the demand was barred by limitation. The penalty was set aside as there was no malafide intention to evade duty, especially considering the appellant's status as a Public Sector Undertaking. en-us Thu, 15 Sep 2011 00:00:00 +0530 Thu, 08 Mar 2012 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211163 The appeal was allowed, and the impugned order was set aside with consequential relief. The excess recovery of Sales Tax was not considered part of the assessable value, and the demand was barred by limitation. The penalty was set aside as there was no malafide intention to evade duty, especially considering the appellant's status as a Public Sector Undertaking. Case-Laws Central Excise Thu, 15 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211163