https://www.taxtmi.com/caselaws?id=180748 The demand for excise duty on the value of bought out flaps included in tyres and tubes could not be sustained once the appellate finding that flap value was not includible in assessable value had attained finality. Duty already paid during the dispute was not recoverable merely because it was not paid under protest, since the underlying demand itself had failed on merits. The related penalty and interest also fell with the unsustainable duty demand. en-us Thu, 28 May 2015 00:00:00 +0530 Fri, 01 Apr 2016 11:08:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180748 The demand for excise duty on the value of bought out flaps included in tyres and tubes could not be sustained once the appellate finding that flap value was not includible in assessable value had attained finality. Duty already paid during the dispute was not recoverable merely because it was not paid under protest, since the underlying demand itself had failed on merits. The related penalty and interest also fell with the unsustainable duty demand. Case-Laws Central Excise Thu, 28 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180748