https://www.taxtmi.com/caselaws?id=50992 The tribunal upheld the inclusion of insurance and freight charges in duty calculation for gas cylinders. The invocation of the extended period of limitation was rejected due to insufficient grounds in the show cause notice. The appeal by the Revenue regarding penalty reduction and imposition under Section 11AC was dismissed. The matter of assessing differential duty for specific clearances was remitted back to the jurisdictional authority for prompt resolution. en-us Tue, 22 May 2001 00:00:00 +0530 Tue, 21 Sep 2010 11:54:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50992 The tribunal upheld the inclusion of insurance and freight charges in duty calculation for gas cylinders. The invocation of the extended period of limitation was rejected due to insufficient grounds in the show cause notice. The appeal by the Revenue regarding penalty reduction and imposition under Section 11AC was dismissed. The matter of assessing differential duty for specific clearances was remitted back to the jurisdictional authority for prompt resolution. Case-Laws Central Excise Tue, 22 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50992