https://www.taxtmi.com/caselaws?id=378809 The Tribunal upheld the demand to include sales tax incentives in the assessable value for excise duty, following Supreme Court interpretations. The demand was limited to the normal time limit, considering recent court decisions and circulars. No penalty was imposed on the respondent due to the lack of clarity on the issue until recent guidance. The Tribunal directed the re-quantification of the demand within the normal time limit, emphasizing no penalty should be levied. en-us Fri, 16 Nov 2018 00:00:00 +0530 Tue, 23 Apr 2019 06:42:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378809 The Tribunal upheld the demand to include sales tax incentives in the assessable value for excise duty, following Supreme Court interpretations. The demand was limited to the normal time limit, considering recent court decisions and circulars. No penalty was imposed on the respondent due to the lack of clarity on the issue until recent guidance. The Tribunal directed the re-quantification of the demand within the normal time limit, emphasizing no penalty should be levied. Case-Laws Central Excise Fri, 16 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378809