https://www.taxtmi.com/caselaws?id=86801 The Tribunal allowed the appeal by setting aside the order related to duty liability, penalty for the extra amount collected, and quantification of penalty. The case was remanded for reassessment based on documentary evidence and a personal hearing to determine the inclusion of the extra amount in the assessable value, emphasizing the appellant's obligation to substantiate the collected amounts' nature. The Tribunal upheld other aspects of the original order, stressing the importance of clarity and evidence in determining duty liability and penalties. en-us Thu, 15 May 1997 00:00:00 +0530 Sat, 27 Aug 2011 14:53:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86801 The Tribunal allowed the appeal by setting aside the order related to duty liability, penalty for the extra amount collected, and quantification of penalty. The case was remanded for reassessment based on documentary evidence and a personal hearing to determine the inclusion of the extra amount in the assessable value, emphasizing the appellant's obligation to substantiate the collected amounts' nature. The Tribunal upheld other aspects of the original order, stressing the importance of clarity and evidence in determining duty liability and penalties. Case-Laws Central Excise Thu, 15 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86801