https://www.taxtmi.com/caselaws?id=112957 Differential realisation received through a consignment agent was held to relate to the sale of stainless steel patta/pattis after further processing, not to additional sale consideration for stainless steel flats. The evidence included customer-wise quantities, sale rates, and month-wise remittances after deduction of commission, job charges, and labour charges. On that basis, the assumption underlying the duty demand was not proved, so the demand could not be sustained. As the penalty was founded on the same allegation, it also failed. en-us Fri, 19 Mar 2004 00:00:00 +0530 Wed, 02 May 2012 18:43:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112957 Differential realisation received through a consignment agent was held to relate to the sale of stainless steel patta/pattis after further processing, not to additional sale consideration for stainless steel flats. The evidence included customer-wise quantities, sale rates, and month-wise remittances after deduction of commission, job charges, and labour charges. On that basis, the assumption underlying the duty demand was not proved, so the demand could not be sustained. As the penalty was founded on the same allegation, it also failed. Case-Laws Central Excise Fri, 19 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112957