https://www.taxtmi.com/caselaws?id=172347 Free supply assistance material provided by the buyer was held not to be includible in assessable value, following the Supreme Court ruling in International Auto Products (P) Ltd.; the related duty demand for the earlier period therefore failed. Because the valuation addition was unsustainable, the connected Section 11AC penalty also could not be maintained. A separate demand of Rs. 94,071 was confirmed because it was not pressed in appeal, but no valid basis for Section 11AC penalty was made out for that demand, and confiscation under Rule 173Q(2) was not sustainable because the confirmed duty did not cross the relevant threshold. en-us Thu, 14 Jul 2005 00:00:00 +0530 Wed, 19 Aug 2015 15:52:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172347 Free supply assistance material provided by the buyer was held not to be includible in assessable value, following the Supreme Court ruling in International Auto Products (P) Ltd.; the related duty demand for the earlier period therefore failed. Because the valuation addition was unsustainable, the connected Section 11AC penalty also could not be maintained. A separate demand of Rs. 94,071 was confirmed because it was not pressed in appeal, but no valid basis for Section 11AC penalty was made out for that demand, and confiscation under Rule 173Q(2) was not sustainable because the confirmed duty did not cross the relevant threshold. Case-Laws Central Excise Thu, 14 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172347