https://www.taxtmi.com/caselaws?id=102560 Extra realisations collected through debit notes formed part of the realised sale price, but when duty was recomputed on the enhanced value the amount had to be treated as cum-duty realisation and the duty element excluded from assessable value. Additional sales tax already borne by the assessee could also be abated in working out the true duty liability, even though no earlier refund claim had been filed. For clearances to related firms, rejection of transaction value required fresh valuation in accordance with the prescribed framework, so that part was remanded. The penalty was sustained because the extra realisations were suppressed and the amount imposed was not excessive on the facts. en-us Tue, 03 Jun 1997 00:00:00 +0530 Wed, 15 Feb 2012 13:04:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102560 Extra realisations collected through debit notes formed part of the realised sale price, but when duty was recomputed on the enhanced value the amount had to be treated as cum-duty realisation and the duty element excluded from assessable value. Additional sales tax already borne by the assessee could also be abated in working out the true duty liability, even though no earlier refund claim had been filed. For clearances to related firms, rejection of transaction value required fresh valuation in accordance with the prescribed framework, so that part was remanded. The penalty was sustained because the extra realisations were suppressed and the amount imposed was not excessive on the facts. Case-Laws Central Excise Tue, 03 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102560