https://www.taxtmi.com/caselaws?id=332310 The Tribunal set aside the demand towards duty for the extended period of limitation, citing a CBEC Circular and previous Tribunal decisions in favor of the respondent. The demand and penalties were dismissed based on the inapplicability of the extended limitation period, leading to the dismissal of the appeal. The Tribunal also ruled in favor of the respondent regarding the retention of Sales tax/VAT amounts and the concession on sales tax in the assessable value, ultimately setting aside the penalties imposed. en-us Tue, 09 Aug 2016 00:00:00 +0530 Fri, 17 Feb 2017 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332310 The Tribunal set aside the demand towards duty for the extended period of limitation, citing a CBEC Circular and previous Tribunal decisions in favor of the respondent. The demand and penalties were dismissed based on the inapplicability of the extended limitation period, leading to the dismissal of the appeal. The Tribunal also ruled in favor of the respondent regarding the retention of Sales tax/VAT amounts and the concession on sales tax in the assessable value, ultimately setting aside the penalties imposed. Case-Laws Central Excise Tue, 09 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332310