https://www.taxtmi.com/caselaws?id=439269 The Tribunal allowed the appeal filed by the Appellants, setting aside the order confirming the demand for differential duty, interest, and penalty. The Tribunal held that the demands raised by invoking the extended period under Section 11A(1) of the Central Excise Act were unsustainable, as there was no suppression of information, and the Appellants had regularly filed returns and paid duty for clearances made to their depots. The Appellants' compliance with the price variation clause for clearances further supported their argument. en-us Thu, 15 Jun 2023 00:00:00 +0530 Mon, 19 Jun 2023 18:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439269 The Tribunal allowed the appeal filed by the Appellants, setting aside the order confirming the demand for differential duty, interest, and penalty. The Tribunal held that the demands raised by invoking the extended period under Section 11A(1) of the Central Excise Act were unsustainable, as there was no suppression of information, and the Appellants had regularly filed returns and paid duty for clearances made to their depots. The Appellants' compliance with the price variation clause for clearances further supported their argument. Case-Laws Central Excise Thu, 15 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439269