https://www.taxtmi.com/caselaws?id=202314 The Tribunal upheld the duty demand and interest, rejecting the appellant's arguments against penalty imposition. The penalty under Rule 27 of the Central Excise Rules, 2002, was set aside, but the penalty under Section 11AC was upheld. The appellant's claim for the benefit of cum duty value was dismissed, emphasizing that the duty demand was based on amounts specified in duplicate invoices, irrespective of duty recovery from buyers. The Tribunal concluded that the duty element in the invoices was pivotal, leading to the rejection of the appeal. en-us Mon, 14 Feb 2011 00:00:00 +0530 Tue, 15 Mar 2011 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202314 The Tribunal upheld the duty demand and interest, rejecting the appellant's arguments against penalty imposition. The penalty under Rule 27 of the Central Excise Rules, 2002, was set aside, but the penalty under Section 11AC was upheld. The appellant's claim for the benefit of cum duty value was dismissed, emphasizing that the duty demand was based on amounts specified in duplicate invoices, irrespective of duty recovery from buyers. The Tribunal concluded that the duty element in the invoices was pivotal, leading to the rejection of the appeal. Case-Laws Central Excise Mon, 14 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202314