https://www.taxtmi.com/caselaws?id=233562 The appellate tribunal partially allowed the appeal, emphasizing the bonafide belief of the appellant regarding the inclusion of statutory expenses in the taxable value. The tribunal found no merit in imposing a penalty under Section 78 but upheld the penalty under Section 77, thereby modifying the order of the Commissioner of Central Excise, Kolkata. en-us Fri, 05 Apr 2013 00:00:00 +0530 Tue, 11 Feb 2014 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233562 The appellate tribunal partially allowed the appeal, emphasizing the bonafide belief of the appellant regarding the inclusion of statutory expenses in the taxable value. The tribunal found no merit in imposing a penalty under Section 78 but upheld the penalty under Section 77, thereby modifying the order of the Commissioner of Central Excise, Kolkata. Case-Laws Service Tax Fri, 05 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233562