https://www.taxtmi.com/caselaws?id=263849 The Tribunal upheld the decision that warranty charges cannot be deducted from the Maximum Retail Price (MRP) for valuation under Section 4A of the Central Excise Act, 1944. It was also held that both Central Excise duty and Service tax can be levied on the same transaction. The Tribunal justified the invocation of the extended period of limitation due to the appellant's suppression of facts and upheld the imposition of penalty and interest under Sections 11AC and 11AB of the Central Excise Act, 1944. The appeals were dismissed, and the impugned order was sustained. en-us Fri, 31 Jul 2015 00:00:00 +0530 Fri, 21 Oct 2016 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263849 The Tribunal upheld the decision that warranty charges cannot be deducted from the Maximum Retail Price (MRP) for valuation under Section 4A of the Central Excise Act, 1944. It was also held that both Central Excise duty and Service tax can be levied on the same transaction. The Tribunal justified the invocation of the extended period of limitation due to the appellant's suppression of facts and upheld the imposition of penalty and interest under Sections 11AC and 11AB of the Central Excise Act, 1944. The appeals were dismissed, and the impugned order was sustained. Case-Laws Central Excise Fri, 31 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263849