https://www.taxtmi.com/caselaws?id=200091 The Tribunal upheld the demand for differential duty, interest, and penalties under Rule 10A of the Central Excise Valuation Rules, based on the value at which the principal manufacturer cleared the goods. However, the extended period of limitation was deemed inapplicable, resulting in the setting aside of demands related to that period. Penalties were also ruled out due to the absence of mala-fide intention. The order confirmed the duty demand within the limitation period and interest, while dismissing the imposition of penalties on the appellant. en-us Tue, 10 Oct 2017 00:00:00 +0530 Tue, 20 Mar 2018 16:33:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200091 The Tribunal upheld the demand for differential duty, interest, and penalties under Rule 10A of the Central Excise Valuation Rules, based on the value at which the principal manufacturer cleared the goods. However, the extended period of limitation was deemed inapplicable, resulting in the setting aside of demands related to that period. Penalties were also ruled out due to the absence of mala-fide intention. The order confirmed the duty demand within the limitation period and interest, while dismissing the imposition of penalties on the appellant. Case-Laws Central Excise Tue, 10 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200091