https://www.taxtmi.com/caselaws?id=119243 The Tribunal upheld the duty demand as determined by the Commissioner but set aside the penalty imposed on the appellant. The Tribunal found that the ex-factory prices were contrived and not reflective of the normal price, leading to the rejection of using them as the assessable value. Despite confirming the duty demand, the penalty was removed due to a prior favorable order regarding ex-factory prices. The appeal was disposed of with the duty demands upheld and the penalty annulled. en-us Fri, 07 Jul 2006 00:00:00 +0530 Mon, 09 Jul 2012 18:26:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119243 The Tribunal upheld the duty demand as determined by the Commissioner but set aside the penalty imposed on the appellant. The Tribunal found that the ex-factory prices were contrived and not reflective of the normal price, leading to the rejection of using them as the assessable value. Despite confirming the duty demand, the penalty was removed due to a prior favorable order regarding ex-factory prices. The appeal was disposed of with the duty demands upheld and the penalty annulled. Case-Laws Central Excise Fri, 07 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119243