https://www.taxtmi.com/caselaws?id=207143 The Appellate Tribunal CESTAT, Kolkata, ruled in favor of the Appellants, a Small Scale Industrial Unit, granting them full exemption from duty under Notification No.08/2003-CF for the first clearance value of Rupees One Crore. The Tribunal also agreed with the Appellants on the assessment of duty based on different MRPs on bottles, excluding the highest MRP if not on the same package. Additionally, the Tribunal supported the Appellants' stance on excluding controlled samples' value for excise duty calculation. However, in the absence of clear submissions, the Tribunal deemed assessing goods based on invoice value for railways appropriate and granted the Appellants the benefit of a 25% duty payment towards the penalty under Section 11AC. en-us Thu, 15 Sep 2011 00:00:00 +0530 Wed, 30 Nov 2011 07:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207143 The Appellate Tribunal CESTAT, Kolkata, ruled in favor of the Appellants, a Small Scale Industrial Unit, granting them full exemption from duty under Notification No.08/2003-CF for the first clearance value of Rupees One Crore. The Tribunal also agreed with the Appellants on the assessment of duty based on different MRPs on bottles, excluding the highest MRP if not on the same package. Additionally, the Tribunal supported the Appellants' stance on excluding controlled samples' value for excise duty calculation. However, in the absence of clear submissions, the Tribunal deemed assessing goods based on invoice value for railways appropriate and granted the Appellants the benefit of a 25% duty payment towards the penalty under Section 11AC. Case-Laws Central Excise Thu, 15 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207143