https://www.taxtmi.com/caselaws?id=116122 Invoice-price exemption under Notification No. 120/75-C.E. was unavailable where the price was influenced by a commercial or financial relationship between manufacturer and buyer; bulk clearances, interest-free finance, and buyer-imposed conditions on marketing and manufacture showed the arrangement was not an ordinary buyer-seller transaction. Review powers under Section 35A could not be used to enlarge the duty demand beyond the period covered by the original show cause notice, nor to impose penalty when no penal provision had been invoked in that notice. The demand was sustainable only within the notice period, and the penalty was set aside. en-us Wed, 02 Feb 2005 00:00:00 +0530 Thu, 07 Jun 2012 14:33:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116122 Invoice-price exemption under Notification No. 120/75-C.E. was unavailable where the price was influenced by a commercial or financial relationship between manufacturer and buyer; bulk clearances, interest-free finance, and buyer-imposed conditions on marketing and manufacture showed the arrangement was not an ordinary buyer-seller transaction. Review powers under Section 35A could not be used to enlarge the duty demand beyond the period covered by the original show cause notice, nor to impose penalty when no penal provision had been invoked in that notice. The demand was sustainable only within the notice period, and the penalty was set aside. Case-Laws Central Excise Wed, 02 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116122