https://www.taxtmi.com/caselaws?id=86798 The appeal before the Appellate Tribunal challenged the Order-in-Original regarding duty payment on package air conditioners. The dispute revolved around the alleged suppression of value in excise records due to discrepancies in the supply of accessories. The Tribunal upheld the duty demand and penalty imposition, noting the appellant's failure to provide evidence of purchased accessories and significant price variations. The appeal was dismissed, affirming the Additional Collector's decision. en-us Tue, 13 May 1997 00:00:00 +0530 Sat, 27 Aug 2011 14:47:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86798 The appeal before the Appellate Tribunal challenged the Order-in-Original regarding duty payment on package air conditioners. The dispute revolved around the alleged suppression of value in excise records due to discrepancies in the supply of accessories. The Tribunal upheld the duty demand and penalty imposition, noting the appellant's failure to provide evidence of purchased accessories and significant price variations. The appeal was dismissed, affirming the Additional Collector's decision. Case-Laws Central Excise Tue, 13 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86798