https://www.taxtmi.com/caselaws?id=194270 Where disputed clearances were invoiced as duty-inclusive sales and the assessee had already furnished a duty worksheet, the duty demand had to be re-quantified on the basis of that worksheet and could not exceed the amount so computed. The allowance of cum-duty treatment was therefore upheld. On penalty, a single composite penalty imposed under Section 11AC and the Central Excise Rules could not be sustained because the provisions operated under different legal standards and Section 11AC was not in force for part of the period. The penalty was set aside for fresh consideration on liability and quantum. en-us Wed, 11 Jul 2007 00:00:00 +0530 Wed, 11 Apr 2018 19:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194270 Where disputed clearances were invoiced as duty-inclusive sales and the assessee had already furnished a duty worksheet, the duty demand had to be re-quantified on the basis of that worksheet and could not exceed the amount so computed. The allowance of cum-duty treatment was therefore upheld. On penalty, a single composite penalty imposed under Section 11AC and the Central Excise Rules could not be sustained because the provisions operated under different legal standards and Section 11AC was not in force for part of the period. The penalty was set aside for fresh consideration on liability and quantum. Case-Laws Central Excise Wed, 11 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194270