https://www.taxtmi.com/caselaws?id=114794 The appeal was dismissed as the Commissioner's decision regarding the claimed deductions under Octroi Heada for the year 1996-97 was found unsustainable due to higher actual expenses incurred by the assessee. However, duty on the differential amount for 1997-98 was deemed payable based on certified expenses. The imposition of penalty and interest was upheld, with no interest levied as duty was paid before determination. The penalty of Rs. 10,000.00 was deemed justified. The Tribunal concurred with the Commissioner's determination of duty on Octroi, upholding the decision without interference. en-us Thu, 19 Aug 2004 00:00:00 +0530 Mon, 21 May 2012 12:12:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114794 The appeal was dismissed as the Commissioner's decision regarding the claimed deductions under Octroi Heada for the year 1996-97 was found unsustainable due to higher actual expenses incurred by the assessee. However, duty on the differential amount for 1997-98 was deemed payable based on certified expenses. The imposition of penalty and interest was upheld, with no interest levied as duty was paid before determination. The penalty of Rs. 10,000.00 was deemed justified. The Tribunal concurred with the Commissioner's determination of duty on Octroi, upholding the decision without interference. Case-Laws Central Excise Thu, 19 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114794