https://www.taxtmi.com/caselaws?id=95766 The Tribunal ruled in favor of the appellants, setting aside the duty demand confirmation and personal penalty imposed for under-valuation of goods manufactured. It held that the commission received was for marketing activities and should not be added to the assessable value of goods. Additionally, the Tribunal found that penalty and interest imposition under the Central Excise Act was not maintainable for the period preceding the relevant provisions' introduction, thus allowing the appeals on both merit and limitation grounds and overturning the impugned order entirely. en-us Fri, 03 Nov 2000 00:00:00 +0530 Wed, 14 Dec 2011 17:45:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95766 The Tribunal ruled in favor of the appellants, setting aside the duty demand confirmation and personal penalty imposed for under-valuation of goods manufactured. It held that the commission received was for marketing activities and should not be added to the assessable value of goods. Additionally, the Tribunal found that penalty and interest imposition under the Central Excise Act was not maintainable for the period preceding the relevant provisions' introduction, thus allowing the appeals on both merit and limitation grounds and overturning the impugned order entirely. Case-Laws Central Excise Fri, 03 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95766