https://www.taxtmi.com/caselaws?id=268290 The Tribunal allowed the appeal in part, finding the demand of Rs. 37,466 invalid due to lack of rebuttal opportunity. The case was remanded for a fair hearing on the non-inclusion of interest element. The appellant's argument on the inclusion of amortized cost was rejected, confirming a demand of Rs. 5,39,775 without penalty. No penalty was imposed for the amortized cost demand of Rs. 11,88,368, left for re-examination. The interest element demand was upheld, and the appeal was partly allowed, with certain aspects remanded for further consideration. en-us Wed, 08 Jan 2014 00:00:00 +0530 Mon, 23 Nov 2015 20:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268290 The Tribunal allowed the appeal in part, finding the demand of Rs. 37,466 invalid due to lack of rebuttal opportunity. The case was remanded for a fair hearing on the non-inclusion of interest element. The appellant's argument on the inclusion of amortized cost was rejected, confirming a demand of Rs. 5,39,775 without penalty. No penalty was imposed for the amortized cost demand of Rs. 11,88,368, left for re-examination. The interest element demand was upheld, and the appeal was partly allowed, with certain aspects remanded for further consideration. Case-Laws Central Excise Wed, 08 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268290