https://www.taxtmi.com/caselaws?id=86012 The Tribunal held that duty liability does not arise on goods sold at a higher price from depots unless the approved assessable value is mis-declared. It emphasized that subsequent price revisions post-clearance from the factory do not automatically lead to additional duty liability, unless there is evidence of malafide actions or misdeclaration. The Tribunal clarified that duty reassessment is not warranted based on post-clearance price changes, and central excise authorities cannot reassess duty unless there is proof of misdeclaration at the time of clearance. The appeals were dismissed based on these findings. en-us Mon, 30 Sep 1996 00:00:00 +0530 Tue, 09 Aug 2011 16:03:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86012 The Tribunal held that duty liability does not arise on goods sold at a higher price from depots unless the approved assessable value is mis-declared. It emphasized that subsequent price revisions post-clearance from the factory do not automatically lead to additional duty liability, unless there is evidence of malafide actions or misdeclaration. The Tribunal clarified that duty reassessment is not warranted based on post-clearance price changes, and central excise authorities cannot reassess duty unless there is proof of misdeclaration at the time of clearance. The appeals were dismissed based on these findings. Case-Laws Central Excise Mon, 30 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86012