https://www.taxtmi.com/caselaws?id=106693 The Tribunal found the duty demand and penalty imposition on Formaldehyde B grade to be illegal as deductions for freight and octroi were mandatory under Section 4(1)(b) of the Central Excise Act. The authorities' refusal to allow these deductions, despite previous approvals for similar cases, led to the impugned order being set aside in favor of the appellants. The Tribunal criticized the lack of credibility in the allegations of suppression and intent to evade duty, ultimately ruling in favor of the appellants and allowing the appeal. en-us Tue, 27 Aug 2002 00:00:00 +0530 Thu, 15 Mar 2012 12:51:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106693 The Tribunal found the duty demand and penalty imposition on Formaldehyde B grade to be illegal as deductions for freight and octroi were mandatory under Section 4(1)(b) of the Central Excise Act. The authorities' refusal to allow these deductions, despite previous approvals for similar cases, led to the impugned order being set aside in favor of the appellants. The Tribunal criticized the lack of credibility in the allegations of suppression and intent to evade duty, ultimately ruling in favor of the appellants and allowing the appeal. Case-Laws Central Excise Tue, 27 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106693