https://www.taxtmi.com/caselaws?id=221189 The Tribunal upheld the Commissioner's decision in the case involving the valuation of goods under Sec. 4A of the Central Excise Act, 1944. The appellants' challenge on the ground of time limitation was rejected as their failure to correctly declare the assessable value and pay duty accurately justified the extended period under Sec. 11A. The Tribunal emphasized the importance of compliance with valuation requirements and confirmed the duty, interest, and penalty imposed by the Commissioner. en-us Thu, 25 Oct 2012 00:00:00 +0530 Sat, 01 Aug 2015 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221189 The Tribunal upheld the Commissioner's decision in the case involving the valuation of goods under Sec. 4A of the Central Excise Act, 1944. The appellants' challenge on the ground of time limitation was rejected as their failure to correctly declare the assessable value and pay duty accurately justified the extended period under Sec. 11A. The Tribunal emphasized the importance of compliance with valuation requirements and confirmed the duty, interest, and penalty imposed by the Commissioner. Case-Laws Central Excise Thu, 25 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221189