https://www.taxtmi.com/caselaws?id=90646 The Tribunal upheld the assessable value determined by the Adjudicating Authority under Section 4(1)(a) of the Central Excise Act, 1944, dismissing the appeal but directing verification of any paid differential duty for adjustment if found due. The Tribunal clarified that the Notification 120/75 exemption does not apply to goods transferred to branch offices, emphasizing duty payment on assessable value for such transfers. The judgment addressed issues regarding duty correctness, adjustment of paid duty, notification applicability, and assessable value determination, offering comprehensive analysis and guidance on each matter. en-us Wed, 01 Jul 1998 00:00:00 +0530 Mon, 10 Oct 2011 15:24:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90646 The Tribunal upheld the assessable value determined by the Adjudicating Authority under Section 4(1)(a) of the Central Excise Act, 1944, dismissing the appeal but directing verification of any paid differential duty for adjustment if found due. The Tribunal clarified that the Notification 120/75 exemption does not apply to goods transferred to branch offices, emphasizing duty payment on assessable value for such transfers. The judgment addressed issues regarding duty correctness, adjustment of paid duty, notification applicability, and assessable value determination, offering comprehensive analysis and guidance on each matter. Case-Laws Central Excise Wed, 01 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90646