https://www.taxtmi.com/caselaws?id=203948 The Tribunal dismissed the Rectification of Mistake (ROM) Application seeking to rectify a Final Order regarding duty demand calculation. The Appellant's argument for treating the price realized from customers without payment of duty as cum-duty price was rejected. The Tribunal emphasized the need for evidence on duty inclusion in price realization for clandestine clearances and highlighted that rewarding tax evasion contradicts statutory intent. The Tribunal concluded that the issue raised should be challenged in the appellate forum, not as a mistake apparent from the record, and therefore, dismissed the application on 23-11-2010. en-us Tue, 23 Nov 2010 00:00:00 +0530 Mon, 27 Jun 2011 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203948 The Tribunal dismissed the Rectification of Mistake (ROM) Application seeking to rectify a Final Order regarding duty demand calculation. The Appellant's argument for treating the price realized from customers without payment of duty as cum-duty price was rejected. The Tribunal emphasized the need for evidence on duty inclusion in price realization for clandestine clearances and highlighted that rewarding tax evasion contradicts statutory intent. The Tribunal concluded that the issue raised should be challenged in the appellate forum, not as a mistake apparent from the record, and therefore, dismissed the application on 23-11-2010. Case-Laws Central Excise Tue, 23 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203948