https://www.taxtmi.com/caselaws?id=237263 The case involved disputes over the assessable value of metering and suction units cleared to the appellant's Bombay unit. The Tribunal ruled in favor of the appellant, citing a revenue-neutral situation due to higher duty paid on the final product, following precedents like Tenneco RC India Pvt. Ltd. and Mafatlal Industries Ltd. The Tribunal held that the extended period under Section 11A could not be invoked without evidence of intent to evade duty, limiting the demand to the normal period. Penalties under Section 11AC were deemed unjustified without proof of suppression. The final order upheld the demand within the normal limitation period, set aside penalties, and allowed credit for duty paid by the sister unit. en-us Wed, 20 Mar 2013 00:00:00 +0530 Mon, 23 Sep 2013 08:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237263 The case involved disputes over the assessable value of metering and suction units cleared to the appellant's Bombay unit. The Tribunal ruled in favor of the appellant, citing a revenue-neutral situation due to higher duty paid on the final product, following precedents like Tenneco RC India Pvt. Ltd. and Mafatlal Industries Ltd. The Tribunal held that the extended period under Section 11A could not be invoked without evidence of intent to evade duty, limiting the demand to the normal period. Penalties under Section 11AC were deemed unjustified without proof of suppression. The final order upheld the demand within the normal limitation period, set aside penalties, and allowed credit for duty paid by the sister unit. Case-Laws Central Excise Wed, 20 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237263