https://www.taxtmi.com/caselaws?id=236877 The appeal was allowed, setting aside the impugned order. The majority opinion concluded that the excess recovery of sales tax did not form part of the assessable value, the demand was time-barred, and there was no suppression or mis-statement with intent to evade duty. Therefore, the appellant was not liable for the duty demand, interest, or penalty. en-us Thu, 29 Sep 2011 00:00:00 +0530 Wed, 11 Sep 2013 09:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236877 The appeal was allowed, setting aside the impugned order. The majority opinion concluded that the excess recovery of sales tax did not form part of the assessable value, the demand was time-barred, and there was no suppression or mis-statement with intent to evade duty. Therefore, the appellant was not liable for the duty demand, interest, or penalty. Case-Laws Central Excise Thu, 29 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236877