https://www.taxtmi.com/caselaws?id=101620 Duty demand based on a 5% free supply shown in invoices could not be sustained where the department failed to establish a short levy on the basis of the declared sale price and assessable value. The record showed that duty had been paid on the clearances, including the free-supply component, and no mathematical or evidentiary basis was produced to demonstrate that the invoiced value resulted in under-assessment. As the alleged short levy was not proved, the demand and penalty were set aside and the assessee succeeded. en-us Tue, 01 Jan 2002 00:00:00 +0530 Fri, 10 Feb 2012 13:47:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101620 Duty demand based on a 5% free supply shown in invoices could not be sustained where the department failed to establish a short levy on the basis of the declared sale price and assessable value. The record showed that duty had been paid on the clearances, including the free-supply component, and no mathematical or evidentiary basis was produced to demonstrate that the invoiced value resulted in under-assessment. As the alleged short levy was not proved, the demand and penalty were set aside and the assessee succeeded. Case-Laws Central Excise Tue, 01 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101620