https://www.taxtmi.com/caselaws?id=54489 The Appellate Tribunal CESTAT, Mumbai upheld duty demand under the proviso to Section 11A of the Central Excise Act for a manufacturer of HDPE bags who failed to include liners' value in the assessable value. The Tribunal applied a larger limitation period despite the department's prior knowledge, citing precedent. However, penalty under Section 11AC and interest under Section 11AB were not imposed due to their introduction after the relevant period. The appeal was partially allowed, confirming duty demand but setting aside penalty and interest demands. en-us Tue, 24 May 2005 00:00:00 +0530 Wed, 20 Oct 2010 12:59:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54489 The Appellate Tribunal CESTAT, Mumbai upheld duty demand under the proviso to Section 11A of the Central Excise Act for a manufacturer of HDPE bags who failed to include liners' value in the assessable value. The Tribunal applied a larger limitation period despite the department's prior knowledge, citing precedent. However, penalty under Section 11AC and interest under Section 11AB were not imposed due to their introduction after the relevant period. The appeal was partially allowed, confirming duty demand but setting aside penalty and interest demands. Case-Laws Central Excise Tue, 24 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54489