https://www.taxtmi.com/caselaws?id=463293 CESTAT KOLKATA - AT held adjudication orders invalid for non-compliance with the six-month limit under s.11A(11) where no plausible reason for delay was recorded, setting aside those orders. On merits, royalty was held taxable and must be included in assessable value in light of the SC decision; Stowing Excise Duty demand was set aside. Various cesses were excluded from assessable value and related demands reversed. Appellant must pay interest on the confirmed portion of demands, but penalties were waived because amounts were paid under protest and the appellant is a PSU. Appeals disposed of accordingly. en-us Tue, 11 Mar 2025 00:00:00 +0530 Fri, 22 Aug 2025 20:06:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463293 CESTAT KOLKATA - AT held adjudication orders invalid for non-compliance with the six-month limit under s.11A(11) where no plausible reason for delay was recorded, setting aside those orders. On merits, royalty was held taxable and must be included in assessable value in light of the SC decision; Stowing Excise Duty demand was set aside. Various cesses were excluded from assessable value and related demands reversed. Appellant must pay interest on the confirmed portion of demands, but penalties were waived because amounts were paid under protest and the appellant is a PSU. Appeals disposed of accordingly. Case-Laws Central Excise Tue, 11 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463293