https://www.taxtmi.com/caselaws?id=332621 The tribunal partially allowed the appeal, holding that collection charges should be included in the assessable value for excise duty. The demand notice issued beyond the normal period was deemed time-barred, setting aside the penalty. The tribunal upheld demands related to the normal period preceding the Show Cause Notice, directing re-quantification by the Range Superintendent. The decision stressed the significance of adhering to statutory limitations in issuing demand notices. en-us Fri, 19 Aug 2016 00:00:00 +0530 Tue, 10 Jan 2017 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332621 The tribunal partially allowed the appeal, holding that collection charges should be included in the assessable value for excise duty. The demand notice issued beyond the normal period was deemed time-barred, setting aside the penalty. The tribunal upheld demands related to the normal period preceding the Show Cause Notice, directing re-quantification by the Range Superintendent. The decision stressed the significance of adhering to statutory limitations in issuing demand notices. Case-Laws Central Excise Fri, 19 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332621