https://www.taxtmi.com/caselaws?id=53501 The Appellate Tribunal CESTAT, New Delhi, ruled in a case involving the revision of the assessable value of glass bottles by the Commissioner, resulting in a demand for differential duty and penalty. The appellant contested the finding of suppression of facts leading to the extended period under Section 11A of the Central Excise Act. The Tribunal determined that there was no suppression of material particulars as the appellant had transparently disclosed the costing method used. Consequently, the appeal succeeded on the ground of limitation, with the Tribunal setting aside the Commissioner's order and allowing the appeal. en-us Wed, 03 Nov 2004 00:00:00 +0530 Wed, 13 Oct 2010 16:00:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53501 The Appellate Tribunal CESTAT, New Delhi, ruled in a case involving the revision of the assessable value of glass bottles by the Commissioner, resulting in a demand for differential duty and penalty. The appellant contested the finding of suppression of facts leading to the extended period under Section 11A of the Central Excise Act. The Tribunal determined that there was no suppression of material particulars as the appellant had transparently disclosed the costing method used. Consequently, the appeal succeeded on the ground of limitation, with the Tribunal setting aside the Commissioner's order and allowing the appeal. Case-Laws Central Excise Wed, 03 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53501