https://www.taxtmi.com/caselaws?id=358790 The case involved an alleged violation of transaction value principles under the Central Excise Act, where the Respondents cleared goods at a lower rate, leading to a demand by the department. The Commissioner (Appeals) allowed the appeal, citing the demand as time-barred and revenue neutral. The Tribunal dismissed the revenue's appeal, emphasizing revenue neutrality and aligning with previous tribunal decisions. The judgment upheld the dismissal based on revenue neutrality and the time-barred nature of the demand. en-us Wed, 21 Mar 2018 00:00:00 +0530 Thu, 19 Apr 2018 05:34:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358790 The case involved an alleged violation of transaction value principles under the Central Excise Act, where the Respondents cleared goods at a lower rate, leading to a demand by the department. The Commissioner (Appeals) allowed the appeal, citing the demand as time-barred and revenue neutral. The Tribunal dismissed the revenue's appeal, emphasizing revenue neutrality and aligning with previous tribunal decisions. The judgment upheld the dismissal based on revenue neutrality and the time-barred nature of the demand. Case-Laws Central Excise Wed, 21 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358790