https://www.taxtmi.com/caselaws?id=212835 The department filed appeals against an Order-in-Appeal concerning duty demand on transportation charges. The Commissioner (Appeals) allowed the appeal, overturning duty demand and penalties on directors. The lower appellate authority determined that the sale was on an ex-works basis, rejecting the duty demand. The Commissioner (Appeals) also set aside penalties on directors, leading to the department's challenge. The department argued distinctions from prior cases, but the lower appellate authority found the judgments in Escorts JCB and Associated Strips cases applicable, resulting in the dismissal of departmental appeals. en-us Tue, 21 Jun 2011 00:00:00 +0530 Thu, 08 Aug 2013 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212835 The department filed appeals against an Order-in-Appeal concerning duty demand on transportation charges. The Commissioner (Appeals) allowed the appeal, overturning duty demand and penalties on directors. The lower appellate authority determined that the sale was on an ex-works basis, rejecting the duty demand. The Commissioner (Appeals) also set aside penalties on directors, leading to the department's challenge. The department argued distinctions from prior cases, but the lower appellate authority found the judgments in Escorts JCB and Associated Strips cases applicable, resulting in the dismissal of departmental appeals. Case-Laws Central Excise Tue, 21 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212835