https://www.taxtmi.com/caselaws?id=463293 Statutory adjudication delays under Section 11A(11) of the Central Excise Act can vitiate demand orders where no plausible justification is recorded. The extended limitation period is unavailable when the same valuation issue had already been raised in earlier notices, because prior departmental awareness defeats suppression. On valuation, royalty is not a tax and is includible in assessable value, while stowing excise duty and cesses are treated as excluded levies and are not added to transaction value under Section 4(3)(d). Penalty is not sustainable where the dispute is bona fide, payment was made under protest, and the controversy is essentially interpretative. en-us Tue, 11 Mar 2025 00:00:00 +0530 Fri, 22 Aug 2025 15:14:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463293 Statutory adjudication delays under Section 11A(11) of the Central Excise Act can vitiate demand orders where no plausible justification is recorded. The extended limitation period is unavailable when the same valuation issue had already been raised in earlier notices, because prior departmental awareness defeats suppression. On valuation, royalty is not a tax and is includible in assessable value, while stowing excise duty and cesses are treated as excluded levies and are not added to transaction value under Section 4(3)(d). Penalty is not sustainable where the dispute is bona fide, payment was made under protest, and the controversy is essentially interpretative. Case-Laws Central Excise Tue, 11 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463293