https://www.taxtmi.com/caselaws?id=88139 Where Notification No. 120/75 was inapplicable, excise duty had to be assessed on the assessable value under Section 4(1) of the Central Excise Act, 1944. The assessee accepted that it was not entitled to the notification benefit, but the disputes on different factory gate prices, transport-related deductions, and limitation required factual examination not undertaken by the adjudicating authority. The impugned orders were therefore set aside and the matter was remitted for fresh adjudication, with evidence and hearing to be allowed on the unresolved valuation and limitation issues. en-us Fri, 23 Jan 1998 00:00:00 +0530 Thu, 15 Sep 2011 13:12:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88139 Where Notification No. 120/75 was inapplicable, excise duty had to be assessed on the assessable value under Section 4(1) of the Central Excise Act, 1944. The assessee accepted that it was not entitled to the notification benefit, but the disputes on different factory gate prices, transport-related deductions, and limitation required factual examination not undertaken by the adjudicating authority. The impugned orders were therefore set aside and the matter was remitted for fresh adjudication, with evidence and hearing to be allowed on the unresolved valuation and limitation issues. Case-Laws Central Excise Fri, 23 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88139