https://www.taxtmi.com/caselaws?id=80762 Where electricity generated by the assessee was mixed with electricity purchased from an external source, duty liability had to be recomputed by first excluding the quantity supplied to associated companies before intermixture and then applying a month-wise computation. The binding High Court directions on the same facts and period controlled the assessment method, so a contrary departmental appellate view could not override that formula. The matter was remitted for fresh adjudication and the Collector was required to reassess the demand in accordance with the High Court's method after hearing the assessee. en-us Tue, 21 Aug 1990 00:00:00 +0530 Mon, 20 Jun 2011 12:06:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80762 Where electricity generated by the assessee was mixed with electricity purchased from an external source, duty liability had to be recomputed by first excluding the quantity supplied to associated companies before intermixture and then applying a month-wise computation. The binding High Court directions on the same facts and period controlled the assessment method, so a contrary departmental appellate view could not override that formula. The matter was remitted for fresh adjudication and the Collector was required to reassess the demand in accordance with the High Court's method after hearing the assessee. Case-Laws Central Excise Tue, 21 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80762