https://www.taxtmi.com/caselaws?id=89477 Where goods cleared from a factory were said to retain their original identity and not be worked upon, the alleged Rule 57F(1)(ii) reversal depends on whether the duty already paid on manufacture equals or exceeds the credit originally taken. The departmental notice, having proceeded on that assumption, could not be contradicted by the classification list or price approval alone. Determination of any remaining reversal liability required item-wise verification of duty paid and credit availed, so the matter had to be examined afresh by the Assistant Commissioner in accordance with natural justice. en-us Thu, 26 Nov 1998 00:00:00 +0530 Tue, 27 Sep 2011 13:02:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89477 Where goods cleared from a factory were said to retain their original identity and not be worked upon, the alleged Rule 57F(1)(ii) reversal depends on whether the duty already paid on manufacture equals or exceeds the credit originally taken. The departmental notice, having proceeded on that assumption, could not be contradicted by the classification list or price approval alone. Determination of any remaining reversal liability required item-wise verification of duty paid and credit availed, so the matter had to be examined afresh by the Assistant Commissioner in accordance with natural justice. Case-Laws Central Excise Thu, 26 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89477