https://www.taxtmi.com/caselaws?id=84003 The Appellate Tribunal CEGAT, New Delhi ruled in two appeals by M/s. LML Ltd. against Central Excise duty evasion allegations. The Collector confirmed a duty amount and penalty, including additional demands for transit insurance and salaries. Disputes arose over assessable value calculations, including forwarding charges and various expenses. The Tribunal found impermissible delegation of power to the Assistant Collector and emphasized natural justice principles. The matter was remanded for reassessment, directing the Collector to determine duty payable himself and reassess the penalty. Cooperation and submission of additional evidence were requested for a prompt resolution. en-us Wed, 01 Feb 1995 00:00:00 +0530 Tue, 19 Jul 2011 12:09:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84003 The Appellate Tribunal CEGAT, New Delhi ruled in two appeals by M/s. LML Ltd. against Central Excise duty evasion allegations. The Collector confirmed a duty amount and penalty, including additional demands for transit insurance and salaries. Disputes arose over assessable value calculations, including forwarding charges and various expenses. The Tribunal found impermissible delegation of power to the Assistant Collector and emphasized natural justice principles. The matter was remanded for reassessment, directing the Collector to determine duty payable himself and reassess the penalty. Cooperation and submission of additional evidence were requested for a prompt resolution. Case-Laws Central Excise Wed, 01 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84003