https://www.taxtmi.com/caselaws?id=236950 The Tribunal upheld the Commissioner's decision that Rule 10A was not applicable as INNOCORP and DART operated on a principal-to-principal basis with TUPPERWARE. The assessable value was correctly determined under Rule 6, and no collusion or intent to evade duty was found. Therefore, penalties under Section 11AC and Rule 25 were not imposed. The appeals were dismissed on 8-5-2012. en-us Tue, 08 May 2012 00:00:00 +0530 Fri, 13 Sep 2013 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236950 The Tribunal upheld the Commissioner's decision that Rule 10A was not applicable as INNOCORP and DART operated on a principal-to-principal basis with TUPPERWARE. The assessable value was correctly determined under Rule 6, and no collusion or intent to evade duty was found. Therefore, penalties under Section 11AC and Rule 25 were not imposed. The appeals were dismissed on 8-5-2012. Case-Laws Central Excise Tue, 08 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236950