https://www.taxtmi.com/caselaws?id=763209 CESTAT Allahabad dismissed the appeal challenging recovery of Central Excise Duty with interest and penalty. The appellant, a job worker, excluded value of free supply materials from prime manufacturer while clearing job worked goods, violating Rules 6 and 10A of Central Excise Valuation Rules, 2000. The tribunal held that assessable value must include value of free-supplied materials as per Supreme Court precedent in Ujjagar Prints case. Extended limitation period was invoked due to suppression of material facts with intent to evade duty. The demand, interest, and penalties under Section 11AC were upheld. en-us Thu, 05 Dec 2024 00:00:00 +0530 Sat, 14 Dec 2024 13:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763209 CESTAT Allahabad dismissed the appeal challenging recovery of Central Excise Duty with interest and penalty. The appellant, a job worker, excluded value of free supply materials from prime manufacturer while clearing job worked goods, violating Rules 6 and 10A of Central Excise Valuation Rules, 2000. The tribunal held that assessable value must include value of free-supplied materials as per Supreme Court precedent in Ujjagar Prints case. Extended limitation period was invoked due to suppression of material facts with intent to evade duty. The demand, interest, and penalties under Section 11AC were upheld. Case-Laws Central Excise Thu, 05 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763209