https://www.taxtmi.com/caselaws?id=340221 The Tribunal allowed the appeal, setting aside the impugned order. The demand for duty, interest, and penalty was quashed. The Tribunal held that the deduction of excise duty from the cum-duty price to determine the transaction value was legitimate under the law. It also ruled that the extended period of limitation for demanding duty was inapplicable due to the department's awareness of the calculation method. Furthermore, invoking Section 11D of the Central Excise Act was deemed improper as it was not mentioned in the show cause notice, leading to the order being set aside. en-us Wed, 15 Mar 2017 00:00:00 +0530 Tue, 02 Jan 2018 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340221 The Tribunal allowed the appeal, setting aside the impugned order. The demand for duty, interest, and penalty was quashed. The Tribunal held that the deduction of excise duty from the cum-duty price to determine the transaction value was legitimate under the law. It also ruled that the extended period of limitation for demanding duty was inapplicable due to the department's awareness of the calculation method. Furthermore, invoking Section 11D of the Central Excise Act was deemed improper as it was not mentioned in the show cause notice, leading to the order being set aside. Case-Laws Central Excise Wed, 15 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340221