https://www.taxtmi.com/caselaws?id=766879 CESTAT Kolkata partially allowed the appeal in a Central Excise valuation case. The tribunal held that royalty must be included in assessable value following a 9-member SC decision, but excluded Stowing Excise Duty and Assam Land Tax from valuation. The extended period of limitation was set aside as no suppression was established against the public sector appellant who had been regularly filing returns. The demand for royalty component was sustained while demands for other components were dismissed due to time-bar. en-us Wed, 05 Mar 2025 00:00:00 +0530 Thu, 06 Mar 2025 07:35:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766879 CESTAT Kolkata partially allowed the appeal in a Central Excise valuation case. The tribunal held that royalty must be included in assessable value following a 9-member SC decision, but excluded Stowing Excise Duty and Assam Land Tax from valuation. The extended period of limitation was set aside as no suppression was established against the public sector appellant who had been regularly filing returns. The demand for royalty component was sustained while demands for other components were dismissed due to time-bar. Case-Laws Central Excise Wed, 05 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766879