https://www.taxtmi.com/caselaws?id=96139 The tribunal set aside the duty demand and personal penalty imposition under Rule 173Q. It found that the appellants' deduction of equalized lorry hire charges when buyers arranged their own transport was justified. The tribunal held that demanding duty on the freight amount borne by buyers would exceed the net realisation from buyers, making it impermissible. Invoices reflected the reduction in contracted price by the freight amount borne by buyers, with no evidence of overcharging. Consequently, the tribunal deemed the duty demand confirmation by authorities unjustifiable and allowed the appeal with consequential reliefs. en-us Mon, 23 Apr 2001 00:00:00 +0530 Sat, 17 Dec 2011 15:29:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96139 The tribunal set aside the duty demand and personal penalty imposition under Rule 173Q. It found that the appellants' deduction of equalized lorry hire charges when buyers arranged their own transport was justified. The tribunal held that demanding duty on the freight amount borne by buyers would exceed the net realisation from buyers, making it impermissible. Invoices reflected the reduction in contracted price by the freight amount borne by buyers, with no evidence of overcharging. Consequently, the tribunal deemed the duty demand confirmation by authorities unjustifiable and allowed the appeal with consequential reliefs. Case-Laws Central Excise Mon, 23 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96139