https://www.taxtmi.com/caselaws?id=341763 The tribunal modified the impugned order by reducing the redemption fine to &8377;10,000 and the penalty under section 114A to &8377;10,000, while setting aside the penalty under section 114AA. This decision was based on considering the inadvertent nature of the omission of the agency commission in the assessable value, the appellants' compliance with duty payments, and their eligibility for CENVAT credit. The tribunal found that the penalties and redemption fine imposed by the authorities were excessive given the circumstances, leading to the adjustment in favor of the appellants. en-us Fri, 03 Mar 2017 00:00:00 +0530 Thu, 20 Apr 2017 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341763 The tribunal modified the impugned order by reducing the redemption fine to &8377;10,000 and the penalty under section 114A to &8377;10,000, while setting aside the penalty under section 114AA. This decision was based on considering the inadvertent nature of the omission of the agency commission in the assessable value, the appellants' compliance with duty payments, and their eligibility for CENVAT credit. The tribunal found that the penalties and redemption fine imposed by the authorities were excessive given the circumstances, leading to the adjustment in favor of the appellants. Case-Laws Customs Fri, 03 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341763