https://www.taxtmi.com/caselaws?id=212170 The Appellate Tribunal CESTAT, Ahmedabad rejected the Revenue's appeal and upheld the Commissioner (Appeals) decision in favor of the respondent regarding the recovery of an additional amount on Tex yarn clearance. The Tribunal accepted the respondent's argument that the extra amount represented post-manufacturing expenses and should not be added to the assessable value of the yarn. It was noted that the demand was time-barred due to the transparent disclosure of the amount in the Central Excise invoices and the absence of evidence of evasion. The judgment stressed the importance of considering post-manufacturing expenses and the limitations on raising demands beyond the normal limitation period. en-us Wed, 18 May 2011 00:00:00 +0530 Fri, 06 Apr 2012 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212170 The Appellate Tribunal CESTAT, Ahmedabad rejected the Revenue's appeal and upheld the Commissioner (Appeals) decision in favor of the respondent regarding the recovery of an additional amount on Tex yarn clearance. The Tribunal accepted the respondent's argument that the extra amount represented post-manufacturing expenses and should not be added to the assessable value of the yarn. It was noted that the demand was time-barred due to the transparent disclosure of the amount in the Central Excise invoices and the absence of evidence of evasion. The judgment stressed the importance of considering post-manufacturing expenses and the limitations on raising demands beyond the normal limitation period. Case-Laws Central Excise Wed, 18 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212170