https://www.taxtmi.com/caselaws?id=54058 A revenue appeal was held not maintainable where the board's authorisation and dispatch of the appeal were belated, despite condonation of delay. Penalty under the excise provisions was also set aside because Section 11AC was treated as non-retrospective for the earlier part of the demand period and the short levy was found to arise without contumacious conduct. The valuation demand and consequential penalties were likewise set aside because the adjudication travelled beyond the show cause notices and failed to follow binding valuation principles for EOU clearances to DTA. en-us Fri, 01 Jul 2005 00:00:00 +0530 Sat, 16 Oct 2010 16:28:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54058 A revenue appeal was held not maintainable where the board's authorisation and dispatch of the appeal were belated, despite condonation of delay. Penalty under the excise provisions was also set aside because Section 11AC was treated as non-retrospective for the earlier part of the demand period and the short levy was found to arise without contumacious conduct. The valuation demand and consequential penalties were likewise set aside because the adjudication travelled beyond the show cause notices and failed to follow binding valuation principles for EOU clearances to DTA. Case-Laws Central Excise Fri, 01 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54058