https://www.taxtmi.com/caselaws?id=438485 The court confirmed a Central Excise duty demand of Rs.71,87,040 due to undervaluation of goods, while dropping a demand of Rs.6,03,986. The remaining duty was to be recovered with interest, and a penalty of the same amount was imposed. The appellant successfully argued against a show cause notice for valuation revision, citing previous litigation and limitation. Benefit under Notification No. 3/2006-CE was denied due to procedural lapses, despite eligibility. The Commissioner (Appeals) ruled in favor of the appellant on valuation issues, leading to the appeal's allowance due to lack of grounds for suppression in a 2012 notice. en-us Thu, 27 Apr 2023 00:00:00 +0530 Thu, 01 Jun 2023 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438485 The court confirmed a Central Excise duty demand of Rs.71,87,040 due to undervaluation of goods, while dropping a demand of Rs.6,03,986. The remaining duty was to be recovered with interest, and a penalty of the same amount was imposed. The appellant successfully argued against a show cause notice for valuation revision, citing previous litigation and limitation. Benefit under Notification No. 3/2006-CE was denied due to procedural lapses, despite eligibility. The Commissioner (Appeals) ruled in favor of the appellant on valuation issues, leading to the appeal's allowance due to lack of grounds for suppression in a 2012 notice. Case-Laws Central Excise Thu, 27 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438485