https://www.taxtmi.com/caselaws?id=356311 The Tribunal upheld the demand of Central Excise duty and penalties, rejecting the appellant's arguments on the valuation of goods and the extended period of limitation. The appellant's claim of selling goods at the factory gate was found unsubstantiated, as they had admitted to making clearances to consignment agents. The Tribunal emphasized the importance of disclosing sales accurately and upheld the lower authorities' valuation decision. The appeal was dismissed on 19.02.2018. en-us Mon, 19 Feb 2018 00:00:00 +0530 Sat, 16 Mar 2019 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356311 The Tribunal upheld the demand of Central Excise duty and penalties, rejecting the appellant's arguments on the valuation of goods and the extended period of limitation. The appellant's claim of selling goods at the factory gate was found unsubstantiated, as they had admitted to making clearances to consignment agents. The Tribunal emphasized the importance of disclosing sales accurately and upheld the lower authorities' valuation decision. The appeal was dismissed on 19.02.2018. Case-Laws Central Excise Mon, 19 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356311