https://www.taxtmi.com/caselaws?id=438083 The Tribunal ruled in favor of the appellant, setting aside the impugned order. It determined that the place of removal was the factory gate, not the EPD Chennai, and that Rule 5 of the Central Excise Valuation Rules was not applicable. The demand for duty and penalty was deemed invalid, and the show cause notice was considered time-barred. Consequently, the appeal was allowed, and the order was pronounced in open court. en-us Tue, 21 Feb 2023 00:00:00 +0530 Mon, 22 May 2023 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438083 The Tribunal ruled in favor of the appellant, setting aside the impugned order. It determined that the place of removal was the factory gate, not the EPD Chennai, and that Rule 5 of the Central Excise Valuation Rules was not applicable. The demand for duty and penalty was deemed invalid, and the show cause notice was considered time-barred. Consequently, the appeal was allowed, and the order was pronounced in open court. Case-Laws Central Excise Tue, 21 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438083