https://www.taxtmi.com/caselaws?id=751909 CESTAT New Delhi held that the appellant manufacturer correctly calculated excise duty on marble slabs using the formula prescribed in Central Excise Tariff. The department failed to prove the formula was incorrectly applied or that there was deliberate suppression of facts. The appellant had maintained proper records and filed returns based on self-assessment. Since the department provided no evidence of intentional duty evasion, the extended limitation period was wrongly invoked, making the show cause notice time-barred. The demand was set aside and appeal allowed. en-us Fri, 26 Apr 2024 00:00:00 +0530 Tue, 30 Apr 2024 09:16:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751909 CESTAT New Delhi held that the appellant manufacturer correctly calculated excise duty on marble slabs using the formula prescribed in Central Excise Tariff. The department failed to prove the formula was incorrectly applied or that there was deliberate suppression of facts. The appellant had maintained proper records and filed returns based on self-assessment. Since the department provided no evidence of intentional duty evasion, the extended limitation period was wrongly invoked, making the show cause notice time-barred. The demand was set aside and appeal allowed. Case-Laws Central Excise Fri, 26 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751909