https://www.taxtmi.com/caselaws?id=438836 The Tribunal upheld the Commissioner (Appeals) decision, dismissing the appeal on merits. The Appellant's practice of charging lower rates to interconnected units, which then charged higher prices to third parties, led to Excise Duty avoidance. The Tribunal found this resulted in Excise Duty evasion and rejected the Appellant's arguments. The plea on limitation failed as suppression was established through investigation, leading to the dismissal of the appeal. en-us Wed, 31 May 2023 00:00:00 +0530 Sat, 10 Jun 2023 08:53:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438836 The Tribunal upheld the Commissioner (Appeals) decision, dismissing the appeal on merits. The Appellant's practice of charging lower rates to interconnected units, which then charged higher prices to third parties, led to Excise Duty avoidance. The Tribunal found this resulted in Excise Duty evasion and rejected the Appellant's arguments. The plea on limitation failed as suppression was established through investigation, leading to the dismissal of the appeal. Case-Laws Central Excise Wed, 31 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438836