https://www.taxtmi.com/caselaws?id=763610 CESTAT Ahmedabad held that the appellant correctly adjusted Central Excise duty payments by considering differences between factory gate prices and ex-depot clearance prices for lubricating oils. The appellant voluntarily disclosed all relevant pricing information to the department from 2009-2012. The tribunal found that invoking extended limitation period under Section 11A(4) was improper as there was no fraud, collusion, or willful suppression of facts. The show cause notice and confirming orders were set aside as legally unsustainable on limitation grounds. Appeal allowed. en-us Fri, 22 Nov 2024 00:00:00 +0530 Tue, 24 Dec 2024 08:28:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763610 CESTAT Ahmedabad held that the appellant correctly adjusted Central Excise duty payments by considering differences between factory gate prices and ex-depot clearance prices for lubricating oils. The appellant voluntarily disclosed all relevant pricing information to the department from 2009-2012. The tribunal found that invoking extended limitation period under Section 11A(4) was improper as there was no fraud, collusion, or willful suppression of facts. The show cause notice and confirming orders were set aside as legally unsustainable on limitation grounds. Appeal allowed. Case-Laws Central Excise Fri, 22 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763610