https://www.taxtmi.com/caselaws?id=766732 CESTAT Chandigarh dismissed Revenue's appeal challenging Commissioner's order limiting demand to normal period. Respondent manufactured products for Nuclear Fuel Complex, paying central excise duty only on job work charges, excluding free sand supply from transaction value. Commissioner held extended limitation period under Section 11A(1) could not be invoked as respondent acted bona fide per purchase order terms, believing free supply need not be included in transaction value. Revenue failed to establish suppression with intent to evade duty or other ingredients for extended limitation. No wilful omission or mens rea found warranting penal provisions. en-us Tue, 04 Feb 2025 00:00:00 +0530 Tue, 04 Mar 2025 07:12:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766732 CESTAT Chandigarh dismissed Revenue's appeal challenging Commissioner's order limiting demand to normal period. Respondent manufactured products for Nuclear Fuel Complex, paying central excise duty only on job work charges, excluding free sand supply from transaction value. Commissioner held extended limitation period under Section 11A(1) could not be invoked as respondent acted bona fide per purchase order terms, believing free supply need not be included in transaction value. Revenue failed to establish suppression with intent to evade duty or other ingredients for extended limitation. No wilful omission or mens rea found warranting penal provisions. Case-Laws Central Excise Tue, 04 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766732