https://www.taxtmi.com/caselaws?id=84238 The Tribunal ordered a pre-deposit of Rs. 10,000 to dispense with the balance of duty and penalty, with recovery stayed pending appeal. The duty demandable was determined to be only Rs. 4,731, significantly lower than initially claimed, as the Tribunal found the appellants' argument regarding amortization acceptable due to the lack of evidence linking the amount received to specific clearances. The Tribunal emphasized the need for a clear link between the amount received and the specific clearances for duty assessment purposes, ultimately ruling in favor of the appellants. en-us Mon, 30 Jan 1995 00:00:00 +0530 Wed, 20 Jul 2011 16:04:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84238 The Tribunal ordered a pre-deposit of Rs. 10,000 to dispense with the balance of duty and penalty, with recovery stayed pending appeal. The duty demandable was determined to be only Rs. 4,731, significantly lower than initially claimed, as the Tribunal found the appellants' argument regarding amortization acceptable due to the lack of evidence linking the amount received to specific clearances. The Tribunal emphasized the need for a clear link between the amount received and the specific clearances for duty assessment purposes, ultimately ruling in favor of the appellants. Case-Laws Central Excise Mon, 30 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84238