https://www.taxtmi.com/caselaws?id=274052 The Tribunal upheld that excise duty should apply to both the cost of paints and their application in supply and apply contracts. It was determined that the application of paint is integral to the sale of paint, with only the labor component deductible from the sale value. Additionally, the Tribunal found that penalties under Section 11AC were not applicable as the appellant did not suppress any methodology, leading to the dismissal of penalty imposition. The appeal was resolved based on these conclusions, with the decision announced in open court. en-us Fri, 02 Feb 2018 00:00:00 +0530 Thu, 26 Jul 2018 08:50:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274052 The Tribunal upheld that excise duty should apply to both the cost of paints and their application in supply and apply contracts. It was determined that the application of paint is integral to the sale of paint, with only the labor component deductible from the sale value. Additionally, the Tribunal found that penalties under Section 11AC were not applicable as the appellant did not suppress any methodology, leading to the dismissal of penalty imposition. The appeal was resolved based on these conclusions, with the decision announced in open court. Case-Laws Central Excise Fri, 02 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274052