https://www.taxtmi.com/caselaws?id=363686 The Tribunal held that bakery items such as Cookies, Pastries, Cakes, and Chocolates manufactured by the appellant are excisable under the Central Excise Tariff Act, rejecting the appellant's argument. The Tribunal also ruled in favor of the department regarding the calculation of the value of exempted goods for exemption purposes under Notification No.8/2003-CE. However, the Tribunal found in favor of the appellant on the issue of invoking the extended period for demanding duty, limiting the demand to one year and setting aside the penalty under Section 11AC. The appeal was allowed, remanding the case for quantification of duty for the normal period and potential refund to the appellant. en-us Tue, 10 Jul 2018 00:00:00 +0530 Sat, 06 Apr 2019 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363686 The Tribunal held that bakery items such as Cookies, Pastries, Cakes, and Chocolates manufactured by the appellant are excisable under the Central Excise Tariff Act, rejecting the appellant's argument. The Tribunal also ruled in favor of the department regarding the calculation of the value of exempted goods for exemption purposes under Notification No.8/2003-CE. However, the Tribunal found in favor of the appellant on the issue of invoking the extended period for demanding duty, limiting the demand to one year and setting aside the penalty under Section 11AC. The appeal was allowed, remanding the case for quantification of duty for the normal period and potential refund to the appellant. Case-Laws Central Excise Tue, 10 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363686