https://www.taxtmi.com/caselaws?id=358787 The tribunal upheld the inclusion of maintenance and operating charges for a pipeline in the assessable value of excisable goods. The demand raised under the extended period was deemed unsustainable due to the lack of evidence of intent to evade duty payment. The appellant's records were audited, and the charges were disclosed in purchase orders, leading to the rejection of claims of suppression of facts. The tribunal differentiated between transportation charges and maintenance fees, setting aside the penalty under Section 11AC for lack of evidence of intentional evasion. en-us Wed, 21 Mar 2018 00:00:00 +0530 Tue, 13 Nov 2018 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358787 The tribunal upheld the inclusion of maintenance and operating charges for a pipeline in the assessable value of excisable goods. The demand raised under the extended period was deemed unsustainable due to the lack of evidence of intent to evade duty payment. The appellant's records were audited, and the charges were disclosed in purchase orders, leading to the rejection of claims of suppression of facts. The tribunal differentiated between transportation charges and maintenance fees, setting aside the penalty under Section 11AC for lack of evidence of intentional evasion. Case-Laws Central Excise Wed, 21 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358787