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2016 (8) TMI 931 - AT - Central ExciseEnhancement of penalty - includability - penalty paid by the dealers of M/s.Skoda Auto India Pvt. Ltd. in the assessable value - Held that:- it is found that there is no evidence to show that the penalty amount received by the M/s.Skoda Auto India Pvt. Ltd. is in connection with the sale of goods by them to dealers. Therefore, the same cannot be included in the assessable value. The appeal filed by M/s.Skoda Auto India Pvt. Ltd. is therefore allowed and the demand is set aside. Since the demand itself is set aside there is no question of imposing penalty. - Decided against the Revenue
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