https://www.taxtmi.com/caselaws?id=368852 Bought-out items used directly at site were deductible from the assessable value because they were not dutiable for the dispute, leaving no further duty on the reduced base. Penalty under Section 11AC was not justified because the assessee had sought departmental clarification and made full disclosure, showing no suppression or mala fide. Refund was refused where the duty had already been collected from buyers, so repayment to the assessee was not permissible. en-us Thu, 09 Aug 2018 00:00:00 +0530 Tue, 16 Oct 2018 09:43:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368852 Bought-out items used directly at site were deductible from the assessable value because they were not dutiable for the dispute, leaving no further duty on the reduced base. Penalty under Section 11AC was not justified because the assessee had sought departmental clarification and made full disclosure, showing no suppression or mala fide. Refund was refused where the duty had already been collected from buyers, so repayment to the assessee was not permissible. Case-Laws Central Excise Thu, 09 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368852