https://www.taxtmi.com/caselaws?id=82673 Rule 173C(11) confers a discretionary relaxation for invoice value assessment in suitable cases, and the Collector may withdraw that facility where the rule is not satisfied. The provision does not require frequent market-price fluctuation as a condition for grant of the relaxation, and it cannot be used to bypass the normal valuation regime under Section 4. The challenged withdrawal was treated as a procedural valuation matter, not as an order imposing duty, penalty, or fine. In the absence of any clear legal infirmity in the exercise of discretion, appellate interference was not warranted and the withdrawal was upheld. en-us Fri, 13 Aug 1993 00:00:00 +0530 Wed, 06 Jul 2011 16:57:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82673 Rule 173C(11) confers a discretionary relaxation for invoice value assessment in suitable cases, and the Collector may withdraw that facility where the rule is not satisfied. The provision does not require frequent market-price fluctuation as a condition for grant of the relaxation, and it cannot be used to bypass the normal valuation regime under Section 4. The challenged withdrawal was treated as a procedural valuation matter, not as an order imposing duty, penalty, or fine. In the absence of any clear legal infirmity in the exercise of discretion, appellate interference was not warranted and the withdrawal was upheld. Case-Laws Central Excise Fri, 13 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82673