https://www.taxtmi.com/caselaws?id=165691 The Board set aside the Collector's orders enforcing a bond for provisional release of goods, demanding Central Excise duty, and imposing a penalty. The Board agreed with the appellants that the valuation of goods was incorrect, as it included non-dutiable items and did not consider discounts. It ruled in favor of the appellants, noting that after proper adjustments, the total sales value fell below the exemption limit. The Board considered the appellants' export-oriented business and the circumstances of the sales, viewing the alleged contraventions leniently. en-us Tue, 02 Jun 1981 00:00:00 +0530 Thu, 07 Aug 2014 12:40:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165691 The Board set aside the Collector's orders enforcing a bond for provisional release of goods, demanding Central Excise duty, and imposing a penalty. The Board agreed with the appellants that the valuation of goods was incorrect, as it included non-dutiable items and did not consider discounts. It ruled in favor of the appellants, noting that after proper adjustments, the total sales value fell below the exemption limit. The Board considered the appellants' export-oriented business and the circumstances of the sales, viewing the alleged contraventions leniently. Case-Laws Central Excise Tue, 02 Jun 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165691