https://www.taxtmi.com/caselaws?id=205295 The Tribunal allowed the appeal, setting aside the demand confirmation and penalty imposition under Section 11AC of the Central Excise Act. It held that the incentives received by the Appellant from the supplier should not be included in the assessable value of the goods manufactured. The Tribunal found no evidence of selling goods above the declared M.R.P. and dismissed the suppression allegation due to the consistent filing of returns by the Appellant. The impugned order was overturned in favor of the Appellant. en-us Tue, 01 Mar 2011 00:00:00 +0530 Tue, 30 Aug 2011 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205295 The Tribunal allowed the appeal, setting aside the demand confirmation and penalty imposition under Section 11AC of the Central Excise Act. It held that the incentives received by the Appellant from the supplier should not be included in the assessable value of the goods manufactured. The Tribunal found no evidence of selling goods above the declared M.R.P. and dismissed the suppression allegation due to the consistent filing of returns by the Appellant. The impugned order was overturned in favor of the Appellant. Case-Laws Central Excise Tue, 01 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205295