https://www.taxtmi.com/caselaws?id=50641 The Tribunal ruled in favor of the assessee, upholding the Commissioner's decision and rejecting the Revenue's appeal. The Tribunal determined that the compensation amount paid by TVS was not related to assessable value or price of goods manufactured, emphasizing that it was for loss due to non-performance and not additional consideration on goods supplied. The Tribunal found no evidence of wilful suppression of facts leading to duty evasion, stating that the proviso to Section 11A(1) was not applicable as no material information was concealed. en-us Fri, 03 Aug 2001 00:00:00 +0530 Wed, 25 Aug 2010 11:15:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50641 The Tribunal ruled in favor of the assessee, upholding the Commissioner's decision and rejecting the Revenue's appeal. The Tribunal determined that the compensation amount paid by TVS was not related to assessable value or price of goods manufactured, emphasizing that it was for loss due to non-performance and not additional consideration on goods supplied. The Tribunal found no evidence of wilful suppression of facts leading to duty evasion, stating that the proviso to Section 11A(1) was not applicable as no material information was concealed. Case-Laws Central Excise Fri, 03 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50641