https://www.taxtmi.com/caselaws?id=233984 Duty confirmed on factory-gate clearances was required to be re-quantified on a cum duty price basis, and the penalty was to be reconsidered by the original authority because the fresh computation could affect both the duty and penalty exposure. The demand based on inclusion of batteries supplied with UPS systems was barred by limitation, since prevailing Tribunal views supported a bona fide belief that optional bought-out batteries were not includible in assessable value. In the absence of suppression or mala fide, the extended period could not be invoked, and the related penalty also failed. en-us Wed, 20 Feb 2013 00:00:00 +0530 Fri, 24 May 2013 08:45:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233984 Duty confirmed on factory-gate clearances was required to be re-quantified on a cum duty price basis, and the penalty was to be reconsidered by the original authority because the fresh computation could affect both the duty and penalty exposure. The demand based on inclusion of batteries supplied with UPS systems was barred by limitation, since prevailing Tribunal views supported a bona fide belief that optional bought-out batteries were not includible in assessable value. In the absence of suppression or mala fide, the extended period could not be invoked, and the related penalty also failed. Case-Laws Central Excise Wed, 20 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233984