https://www.taxtmi.com/caselaws?id=349180 The Tribunal upheld the duty demand and interest but dropped the penalty imposed on the appellant in an appeal against an Order-in-Appeal concerning the clearance of Colour Televisions (CTVs) for evaluation/display purposes. The appellant's claim under Notification No.6/2002 was rejected as the declared price did not reflect the true retail sale price due to the goods not being intended for sale in the market. The Tribunal differentiated the case from others involving duty evasion, leading to the modification of the impugned order and partial allowance of the appeal on 30.08.2017. en-us Wed, 30 Aug 2017 00:00:00 +0530 Mon, 09 Oct 2017 11:23:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349180 The Tribunal upheld the duty demand and interest but dropped the penalty imposed on the appellant in an appeal against an Order-in-Appeal concerning the clearance of Colour Televisions (CTVs) for evaluation/display purposes. The appellant's claim under Notification No.6/2002 was rejected as the declared price did not reflect the true retail sale price due to the goods not being intended for sale in the market. The Tribunal differentiated the case from others involving duty evasion, leading to the modification of the impugned order and partial allowance of the appeal on 30.08.2017. Case-Laws Central Excise Wed, 30 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349180