https://www.taxtmi.com/caselaws?id=294655 The Tribunal partially allowed the appeal, directing a re-calculation of duty payable on the damaged finished goods based on the gross amount including the insurance claim and transaction value. The penalty imposed was set aside, and the invocation of the extended period of limitation was upheld due to misinterpretation by the appellant. en-us Tue, 13 Aug 2019 00:00:00 +0530 Mon, 26 Apr 2021 10:16:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294655 The Tribunal partially allowed the appeal, directing a re-calculation of duty payable on the damaged finished goods based on the gross amount including the insurance claim and transaction value. The penalty imposed was set aside, and the invocation of the extended period of limitation was upheld due to misinterpretation by the appellant. Case-Laws Central Excise Tue, 13 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294655