https://www.taxtmi.com/caselaws?id=83721 Where additional excise duty is linked to value slabs, the actual sale value shown in private records may be used if duplicate invoices and suppression show that the declared value is not genuine. Trader's profit is not, in principle, includible in the assessable value of processed fabrics, although any deduction depends on whether it would alter the applicable slab on the facts of a given case. Penalties under the Central Excise Rules, 1944 cannot be imposed for contraventions connected with levy and collection under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 unless that Act expressly authorises such penalty. en-us Mon, 23 May 1994 00:00:00 +0530 Sat, 16 Jul 2011 12:21:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83721 Where additional excise duty is linked to value slabs, the actual sale value shown in private records may be used if duplicate invoices and suppression show that the declared value is not genuine. Trader's profit is not, in principle, includible in the assessable value of processed fabrics, although any deduction depends on whether it would alter the applicable slab on the facts of a given case. Penalties under the Central Excise Rules, 1944 cannot be imposed for contraventions connected with levy and collection under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 unless that Act expressly authorises such penalty. Case-Laws Central Excise Mon, 23 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83721