https://www.taxtmi.com/caselaws?id=174411 Small scale exemption remained available where the appellate authority, on invoice-based factual scrutiny, found that clearances were incorrectly valued by excluding discounts and treating free goods as taxable value; the revenue did not produce an accurate computation to displace that finding. The demand and penalty were also unsustainable because the investigation had ended in 1996 while the show cause notice was issued only in 1998, leaving the levy time-barred. The order setting aside duty demand and penalty was therefore left undisturbed. en-us Tue, 30 Sep 2008 00:00:00 +0530 Thu, 08 Oct 2015 10:16:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174411 Small scale exemption remained available where the appellate authority, on invoice-based factual scrutiny, found that clearances were incorrectly valued by excluding discounts and treating free goods as taxable value; the revenue did not produce an accurate computation to displace that finding. The demand and penalty were also unsustainable because the investigation had ended in 1996 while the show cause notice was issued only in 1998, leaving the levy time-barred. The order setting aside duty demand and penalty was therefore left undisturbed. Case-Laws Central Excise Tue, 30 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174411