https://www.taxtmi.com/caselaws?id=469636 In central excise valuation disputes, the extended period of limitation is unavailable without wilful suppression with intent to evade duty; the demands beyond the normal period were therefore set aside. Royalty recovered from buyers was held not to be a tax and could not be excluded from transaction value under the "other taxes" exclusion; excise duty on royalty was sustained only for the demand within limitation. Stowing Excise Duty was treated as an excise duty falling within the exclusion for other taxes and was not includible in assessable value. Penalty and interest were also set aside because the dispute was interpretational and the limitation ground failed. en-us Thu, 12 Mar 2026 00:00:00 +0530 Thu, 25 Jun 2026 18:57:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469636 In central excise valuation disputes, the extended period of limitation is unavailable without wilful suppression with intent to evade duty; the demands beyond the normal period were therefore set aside. Royalty recovered from buyers was held not to be a tax and could not be excluded from transaction value under the "other taxes" exclusion; excise duty on royalty was sustained only for the demand within limitation. Stowing Excise Duty was treated as an excise duty falling within the exclusion for other taxes and was not includible in assessable value. Penalty and interest were also set aside because the dispute was interpretational and the limitation ground failed. Case-Laws Central Excise Thu, 12 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469636