https://www.taxtmi.com/caselaws?id=74874 The tribunal allowed the appeal, setting aside the Collector's order and remanding the case for readjudication. The duty demand needed to be properly quantified based on average values, and the penalty amount required reassessment considering the reduced duty demand. The extent of penalty reduction was left to be determined during the readjudication process. en-us Fri, 20 Nov 1987 00:00:00 +0530 Mon, 13 Jun 2011 10:56:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74874 The tribunal allowed the appeal, setting aside the Collector's order and remanding the case for readjudication. The duty demand needed to be properly quantified based on average values, and the penalty amount required reassessment considering the reduced duty demand. The extent of penalty reduction was left to be determined during the readjudication process. Case-Laws Central Excise Fri, 20 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74874