https://www.taxtmi.com/caselaws?id=438486 The Tribunal concluded that the appellant was an independent manufacturer, the valuation under Section 4(1)(a) of the Central Excise Act, 1944 was correct, Rule 10A of the Central Excise Valuation Rules, 2000 was not applicable, and the extended period for issuing the show cause notice was not justified. The impugned order was set aside, and the appeal was allowed with consequential relief. en-us Fri, 26 May 2023 00:00:00 +0530 Fri, 02 Jun 2023 08:31:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438486 The Tribunal concluded that the appellant was an independent manufacturer, the valuation under Section 4(1)(a) of the Central Excise Act, 1944 was correct, Rule 10A of the Central Excise Valuation Rules, 2000 was not applicable, and the extended period for issuing the show cause notice was not justified. The impugned order was set aside, and the appeal was allowed with consequential relief. Case-Laws Central Excise Fri, 26 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438486