https://www.taxtmi.com/caselaws?id=768967 CESTAT New Delhi allowed the appeal regarding excise duty calculation on washed coal and middlings. The tribunal held that coal enjoyed exemption until 24.03.2011, making March 2011 demand invalid. The appellant had disclosed all relevant facts in ER-1 returns and Coal Controller filings, clearly bifurcating ROM coal, washed coal, and middlings. Extended limitation period was incorrectly invoked as the appellant acted in bona-fide belief regarding transaction value inclusion. Following SC precedent in Reliance Industries, mere incorrect interpretation doesn't constitute suppression with intent to evade duty. Demand for March 2011-February 2015 was set aside as extended limitation was unjustified. en-us Tue, 15 Apr 2025 00:00:00 +0530 Thu, 17 Apr 2025 08:37:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768967 CESTAT New Delhi allowed the appeal regarding excise duty calculation on washed coal and middlings. The tribunal held that coal enjoyed exemption until 24.03.2011, making March 2011 demand invalid. The appellant had disclosed all relevant facts in ER-1 returns and Coal Controller filings, clearly bifurcating ROM coal, washed coal, and middlings. Extended limitation period was incorrectly invoked as the appellant acted in bona-fide belief regarding transaction value inclusion. Following SC precedent in Reliance Industries, mere incorrect interpretation doesn't constitute suppression with intent to evade duty. Demand for March 2011-February 2015 was set aside as extended limitation was unjustified. Case-Laws Central Excise Tue, 15 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768967