https://www.taxtmi.com/caselaws?id=264830 The Tribunal ruled in favor of the appellant-assessee in a case involving the invocation of an extended period of limitation for demanding a differential duty, imposition of penalty under Section 11AC, and determination of the place of removal and duty calculation. The Tribunal found that the extended period of limitation could not be invoked due to the appellant's timely submissions and cooperation with authorities. Additionally, the penalty under Section 11AC was deemed unjustified given the appellant's proactive approach in informing the authorities about duty differentials. The Tribunal upheld the Commissioner (Appeals)'s decision to grant the benefit of cum-duty price to the appellant, dismissing the Revenue's appeal. en-us Thu, 02 Jul 2015 00:00:00 +0530 Sat, 03 Oct 2015 21:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264830 The Tribunal ruled in favor of the appellant-assessee in a case involving the invocation of an extended period of limitation for demanding a differential duty, imposition of penalty under Section 11AC, and determination of the place of removal and duty calculation. The Tribunal found that the extended period of limitation could not be invoked due to the appellant's timely submissions and cooperation with authorities. Additionally, the penalty under Section 11AC was deemed unjustified given the appellant's proactive approach in informing the authorities about duty differentials. The Tribunal upheld the Commissioner (Appeals)'s decision to grant the benefit of cum-duty price to the appellant, dismissing the Revenue's appeal. Case-Laws Central Excise Thu, 02 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264830