https://www.taxtmi.com/caselaws?id=87881 Assessable value under Section 4 had to be fixed at the processor's deemed factory gate, and the Tribunal applied Ujagar Prints to hold that trader's profit was not to be added at that stage. Because the goods had already been assessed on a value higher than the processor's own gate value, the alleged under-declaration of job charges did not establish any short levy. The assessee was entitled to contest the quantum of differential duty by showing that the correct assessable value and rate did not support the demand, and the Revenue's request for remand was rejected. The differential duty demand, penalty, and confiscation were not sustainable. en-us Wed, 10 Dec 1997 00:00:00 +0530 Tue, 13 Sep 2011 15:36:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87881 Assessable value under Section 4 had to be fixed at the processor's deemed factory gate, and the Tribunal applied Ujagar Prints to hold that trader's profit was not to be added at that stage. Because the goods had already been assessed on a value higher than the processor's own gate value, the alleged under-declaration of job charges did not establish any short levy. The assessee was entitled to contest the quantum of differential duty by showing that the correct assessable value and rate did not support the demand, and the Revenue's request for remand was rejected. The differential duty demand, penalty, and confiscation were not sustainable. Case-Laws Central Excise Wed, 10 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87881