https://www.taxtmi.com/caselaws?id=379410 The Tribunal ruled in favor of the appellant, holding that the excess amounts collected from customers should not be considered as additional consideration for excise duty calculation. It was determined that the appellant had discharged the total duty liability required at the time of goods clearance, and the demand for short-paid duty liability, interest, and penalties was unjustified. The Tribunal emphasized the importance of assessing whether the total duty liability was appropriately discharged and considered factors such as liquidated damages and miscellaneous income in determining excise duty obligations. en-us Wed, 27 Mar 2019 00:00:00 +0530 Thu, 02 May 2019 16:47:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379410 The Tribunal ruled in favor of the appellant, holding that the excess amounts collected from customers should not be considered as additional consideration for excise duty calculation. It was determined that the appellant had discharged the total duty liability required at the time of goods clearance, and the demand for short-paid duty liability, interest, and penalties was unjustified. The Tribunal emphasized the importance of assessing whether the total duty liability was appropriately discharged and considered factors such as liquidated damages and miscellaneous income in determining excise duty obligations. Case-Laws Central Excise Wed, 27 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379410