https://www.taxtmi.com/caselaws?id=180965 The Court upheld the Tribunal's decision, dismissing the appeal by the appellant-revenue. It found no legal error and no substantial question of law requiring intervention. The Tribunal's ruling on not invoking the extended period of limitation was deemed justified based on the facts and circumstances, as the variance in valuation perception did not amount to suppression of facts, leading to the conclusion that penalty under Section -11AC was unwarranted. en-us Thu, 30 Sep 2010 00:00:00 +0530 Wed, 06 Sep 2023 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180965 The Court upheld the Tribunal's decision, dismissing the appeal by the appellant-revenue. It found no legal error and no substantial question of law requiring intervention. The Tribunal's ruling on not invoking the extended period of limitation was deemed justified based on the facts and circumstances, as the variance in valuation perception did not amount to suppression of facts, leading to the conclusion that penalty under Section -11AC was unwarranted. Case-Laws Central Excise Thu, 30 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180965