https://www.taxtmi.com/caselaws?id=344402 Detection of clearance of chewing tobacco without invoices and duty payment led to differential duty demand and penalties imposed on appellants. The tribunal confirmed unaccounted procurement of raw tobacco but allowed MRP-based valuation with abatement for duty calculation. The duty liability was to be recalculated based on MRP valuation. Penalties on the main appellant were upheld, subject to revision based on revised duty liability. Penalty on an individual associated with the appellant was upheld due to involvement in deceptive activities. Both appeals were disposed of accordingly. en-us Mon, 05 Jun 2017 00:00:00 +0530 Fri, 18 Aug 2017 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344402 Detection of clearance of chewing tobacco without invoices and duty payment led to differential duty demand and penalties imposed on appellants. The tribunal confirmed unaccounted procurement of raw tobacco but allowed MRP-based valuation with abatement for duty calculation. The duty liability was to be recalculated based on MRP valuation. Penalties on the main appellant were upheld, subject to revision based on revised duty liability. Penalty on an individual associated with the appellant was upheld due to involvement in deceptive activities. Both appeals were disposed of accordingly. Case-Laws Central Excise Mon, 05 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344402