https://www.taxtmi.com/caselaws?id=418642 The tribunal set aside the order confirming Central Excise duty demand, interest, and penalty on the appellant for short paid duty due to insufficient justification for invoking valuation rules and lack of intentional suppression of facts, limiting the recovery period to one year under Section 11A. The appeal was allowed based on the limitation aspect, emphasizing the need for evidence of fraudulent intent or suppression to extend the recovery period beyond one year. en-us Thu, 08 Jul 2021 00:00:00 +0530 Tue, 22 Feb 2022 07:22:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418642 The tribunal set aside the order confirming Central Excise duty demand, interest, and penalty on the appellant for short paid duty due to insufficient justification for invoking valuation rules and lack of intentional suppression of facts, limiting the recovery period to one year under Section 11A. The appeal was allowed based on the limitation aspect, emphasizing the need for evidence of fraudulent intent or suppression to extend the recovery period beyond one year. Case-Laws Central Excise Thu, 08 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418642