https://www.taxtmi.com/caselaws?id=257976 The Tribunal determined that the depot should be considered the place of removal for goods sold and delivered at ONGC Nhava Depot, with the total amount charged, including transportation costs, to be included in the assessable value. The extended period for demand was deemed invokable due to the appellant's failure to declare material particulars, leading to the imposition of a penalty under Section 11AC. Despite a dissenting opinion, the majority upheld these findings, resulting in the dismissal of the appeal. en-us Wed, 08 Oct 2014 00:00:00 +0530 Wed, 25 Mar 2015 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257976 The Tribunal determined that the depot should be considered the place of removal for goods sold and delivered at ONGC Nhava Depot, with the total amount charged, including transportation costs, to be included in the assessable value. The extended period for demand was deemed invokable due to the appellant's failure to declare material particulars, leading to the imposition of a penalty under Section 11AC. Despite a dissenting opinion, the majority upheld these findings, resulting in the dismissal of the appeal. Case-Laws Central Excise Wed, 08 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257976