https://www.taxtmi.com/caselaws?id=253604 The Tribunal granted waivers and stays on significant demands pending the Supreme Court's decision on the valuation issue. The appellant made a prima facie case for a complete waiver of the duty demand under Section 11D(2) due to discrepancies in billed amounts. The Tribunal found the demand beyond the normal period of limitation and imposed penalties under Sections 11AC and 11D(1) of the Central Excise Act, 1944, subject to critical examination. The principle of res judicata was deemed inapplicable. The case's complexity was highlighted through detailed analysis, with the Tribunal's operative order pronounced on 3-4-2014. en-us Thu, 03 Apr 2014 00:00:00 +0530 Fri, 28 Nov 2014 21:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253604 The Tribunal granted waivers and stays on significant demands pending the Supreme Court's decision on the valuation issue. The appellant made a prima facie case for a complete waiver of the duty demand under Section 11D(2) due to discrepancies in billed amounts. The Tribunal found the demand beyond the normal period of limitation and imposed penalties under Sections 11AC and 11D(1) of the Central Excise Act, 1944, subject to critical examination. The principle of res judicata was deemed inapplicable. The case's complexity was highlighted through detailed analysis, with the Tribunal's operative order pronounced on 3-4-2014. Case-Laws Central Excise Thu, 03 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253604