https://www.taxtmi.com/caselaws?id=756496 The CESTAT Chandigarh allowed the appeal challenging recovery of rebate on duty. The tribunal held that rebate under Rule 18 of Central Excise Rules, 2002 is sanctioned on duty paid, not payable, and assessable value includes expenditure regardless of who bears it. The demand was time-barred as Revenue failed to prove suppression or mis-statement by appellants, and the Department had opportunity to verify rebate claims during sanction. Penalties on appellants and officers were set aside as unsustainable on both merits and limitation grounds. en-us Mon, 22 Jul 2024 00:00:00 +0530 Mon, 05 Aug 2024 07:04:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756496 The CESTAT Chandigarh allowed the appeal challenging recovery of rebate on duty. The tribunal held that rebate under Rule 18 of Central Excise Rules, 2002 is sanctioned on duty paid, not payable, and assessable value includes expenditure regardless of who bears it. The demand was time-barred as Revenue failed to prove suppression or mis-statement by appellants, and the Department had opportunity to verify rebate claims during sanction. Penalties on appellants and officers were set aside as unsustainable on both merits and limitation grounds. Case-Laws Central Excise Mon, 22 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756496