https://www.taxtmi.com/caselaws?id=782075 Sales tax retained under the Haryana deferment scheme was held includible in the assessable value for central excise duty, following earlier authority on transaction value. However, the extended period of limitation was held unavailable because the relevant facts appeared in invoices and books, the dispute was interpretational, and no positive suppression with intent to evade duty was proved. As a result, the demand for the extended period was time-barred, and the consequential interest and penalty could not survive; the commentary also notes that penalty had been imposed twice on the same matter. en-us Fri, 21 Nov 2025 00:00:00 +0530 Tue, 25 Nov 2025 08:55:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782075 Sales tax retained under the Haryana deferment scheme was held includible in the assessable value for central excise duty, following earlier authority on transaction value. However, the extended period of limitation was held unavailable because the relevant facts appeared in invoices and books, the dispute was interpretational, and no positive suppression with intent to evade duty was proved. As a result, the demand for the extended period was time-barred, and the consequential interest and penalty could not survive; the commentary also notes that penalty had been imposed twice on the same matter. Case-Laws Central Excise Fri, 21 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782075