https://www.taxtmi.com/caselaws?id=372265 The Tribunal upheld the applicability of Rule 10A of Central Excise Valuation Rules in a job work scenario, requiring the appellant to discharge duty based on the sale price of goods. The appellant's reliance on Apex Court principles for duty discharge was rejected in favor of Rule 10A. Penalties on the company were upheld, while those on the deceased individual were set aside. The Tribunal supported the imposition of penalties based on compliance with Central Excise rules. The Tribunal also found the invocation of the extended period for demanding duty justified due to the appellant's awareness of duty liability, ultimately rejecting the company's appeal. en-us Tue, 18 Dec 2018 00:00:00 +0530 Thu, 20 Dec 2018 07:04:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372265 The Tribunal upheld the applicability of Rule 10A of Central Excise Valuation Rules in a job work scenario, requiring the appellant to discharge duty based on the sale price of goods. The appellant's reliance on Apex Court principles for duty discharge was rejected in favor of Rule 10A. Penalties on the company were upheld, while those on the deceased individual were set aside. The Tribunal supported the imposition of penalties based on compliance with Central Excise rules. The Tribunal also found the invocation of the extended period for demanding duty justified due to the appellant's awareness of duty liability, ultimately rejecting the company's appeal. Case-Laws Central Excise Tue, 18 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372265