https://www.taxtmi.com/caselaws?id=332974 The Tribunal found that the Central Excise duty demand on cash and special discounts should have been raised on the party granting the discounts, not the appellant. Regarding the Cenvat Set Off amount, discrepancies in valuation led to the conclusion that any duty demand related to additional costs should be on the party that valued the goods. The penalty imposed under Section 11AC was deemed unjustified as the demand was unsustainable. The appeal was allowed based on these findings. en-us Mon, 25 Jul 2016 00:00:00 +0530 Fri, 06 Jan 2017 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332974 The Tribunal found that the Central Excise duty demand on cash and special discounts should have been raised on the party granting the discounts, not the appellant. Regarding the Cenvat Set Off amount, discrepancies in valuation led to the conclusion that any duty demand related to additional costs should be on the party that valued the goods. The penalty imposed under Section 11AC was deemed unjustified as the demand was unsustainable. The appeal was allowed based on these findings. Case-Laws Central Excise Mon, 25 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332974