https://www.taxtmi.com/caselaws?id=101821 Where the sale price was the sole consideration and no separate duty amount had been recovered, the settlement commission applied the cum-duty valuation principle and directed deduction of the duty element from the assessable value. The duty liability was therefore redetermined on an abated basis. In settlement proceedings, the applicants' cooperation and payment of the admitted duty, in the absence of fraud or clandestine removal, justified immunity from penalty, interest and prosecution for the matters covered by the settlement. en-us Tue, 14 May 2002 00:00:00 +0530 Sat, 11 Feb 2012 12:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101821 Where the sale price was the sole consideration and no separate duty amount had been recovered, the settlement commission applied the cum-duty valuation principle and directed deduction of the duty element from the assessable value. The duty liability was therefore redetermined on an abated basis. In settlement proceedings, the applicants' cooperation and payment of the admitted duty, in the absence of fraud or clandestine removal, justified immunity from penalty, interest and prosecution for the matters covered by the settlement. Case-Laws Central Excise Tue, 14 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101821