https://www.taxtmi.com/caselaws?id=269427 The Tribunal set aside the duty demand and penalty for the later period due to sales to both sister units and independent buyers, ruling duty payment based on transaction value was correct. For earlier periods, the Tribunal directed a re-examination of duty calculation with adjustments for excess and short payments. The duty demand and penalty for the later years were overturned, and a reassessment for the initial years was ordered in line with precedents allowing such adjustments. en-us Tue, 27 Oct 2015 00:00:00 +0530 Mon, 14 Dec 2015 22:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269427 The Tribunal set aside the duty demand and penalty for the later period due to sales to both sister units and independent buyers, ruling duty payment based on transaction value was correct. For earlier periods, the Tribunal directed a re-examination of duty calculation with adjustments for excess and short payments. The duty demand and penalty for the later years were overturned, and a reassessment for the initial years was ordered in line with precedents allowing such adjustments. Case-Laws Central Excise Tue, 27 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269427