https://www.taxtmi.com/caselaws?id=81799 The Tribunal found the Department's duty collection procedure without following Section 11A(1) of the Act justified, as the final order did not relate to duty rate determination or goods value assessment. The Tribunal upheld the demand for differential duty on soft-drink manufacturers, emphasizing the constitutionality of the notification. The issue of passing an order on unconsidered merits was referred to the High Court for resolution. The Reference Application was allowed for further consideration, addressing procedural and substantive aspects of duty collection and assessment interpretations under the Central Excise Tariff Act. en-us Thu, 23 Apr 1992 00:00:00 +0530 Tue, 28 Jun 2011 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81799 The Tribunal found the Department's duty collection procedure without following Section 11A(1) of the Act justified, as the final order did not relate to duty rate determination or goods value assessment. The Tribunal upheld the demand for differential duty on soft-drink manufacturers, emphasizing the constitutionality of the notification. The issue of passing an order on unconsidered merits was referred to the High Court for resolution. The Reference Application was allowed for further consideration, addressing procedural and substantive aspects of duty collection and assessment interpretations under the Central Excise Tariff Act. Case-Laws Central Excise Thu, 23 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81799