https://www.taxtmi.com/caselaws?id=1806 The appeal was filed against an order confirming a demand and penalty imposition on the firm. The appellant contested the demand related to clearing goods without duty payment and discrepancies in invoices. The Tribunal upheld including 'commission' and 'extra' in assessable value, considering private records. Allegations of maintaining parallel invoices were confirmed. The appellant's arguments regarding 'commission' and 'extra' were dismissed. The Tribunal granted the cum duty price benefit and remanded the matter for recalculating the demand and penalty equal to the duty amount. The appellant was held liable for a penalty for clearing goods without duty payment and undervaluing assessable value. en-us Mon, 09 Apr 2007 00:00:00 +0530 Tue, 15 Apr 2008 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1806 The appeal was filed against an order confirming a demand and penalty imposition on the firm. The appellant contested the demand related to clearing goods without duty payment and discrepancies in invoices. The Tribunal upheld including 'commission' and 'extra' in assessable value, considering private records. Allegations of maintaining parallel invoices were confirmed. The appellant's arguments regarding 'commission' and 'extra' were dismissed. The Tribunal granted the cum duty price benefit and remanded the matter for recalculating the demand and penalty equal to the duty amount. The appellant was held liable for a penalty for clearing goods without duty payment and undervaluing assessable value. Case-Laws Central Excise Mon, 09 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1806