https://www.taxtmi.com/caselaws?id=213639 The appellant company was engaged in building bus bodies on chassis received from Tata Motors Ltd. Dispute arose over duty payment basis, with the Department contending duty should be paid based on the value determined under Rule 10A of the Central Excise Valuation Rules. The jurisdictional Joint Commissioner confirmed a duty demand of Rs.29,32,297/- along with penalties. The Commissioner (Appeals) directed deposit of duty amount under Section 35F, leading to dismissal of appeals. The Tribunal upheld duty demand but set aside penalties, emphasizing compliance with procedural requirements and proper adherence to statutory provisions to avoid penalties in excise duty disputes. en-us Thu, 19 Apr 2012 00:00:00 +0530 Mon, 28 May 2012 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213639 The appellant company was engaged in building bus bodies on chassis received from Tata Motors Ltd. Dispute arose over duty payment basis, with the Department contending duty should be paid based on the value determined under Rule 10A of the Central Excise Valuation Rules. The jurisdictional Joint Commissioner confirmed a duty demand of Rs.29,32,297/- along with penalties. The Commissioner (Appeals) directed deposit of duty amount under Section 35F, leading to dismissal of appeals. The Tribunal upheld duty demand but set aside penalties, emphasizing compliance with procedural requirements and proper adherence to statutory provisions to avoid penalties in excise duty disputes. Case-Laws Central Excise Thu, 19 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213639