https://www.taxtmi.com/caselaws?id=90753 The case involved a dispute over the assessable value for excise duty calculation of fans manufactured in a factory. The central issue was whether a party was a commission agent or a distributor, impacting the duty calculation. The Commissioner determined the assessable value based on prices charged to wholesalers, leading to penalties. The appellants raised concerns about violations of natural justice, including delays in receiving documents for their defense. The Tribunal acknowledged the procedural irregularities, set aside the order, and remanded the case for a fair opportunity for the appellants to respond within two months. en-us Fri, 27 Mar 1998 00:00:00 +0530 Tue, 11 Oct 2011 12:47:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90753 The case involved a dispute over the assessable value for excise duty calculation of fans manufactured in a factory. The central issue was whether a party was a commission agent or a distributor, impacting the duty calculation. The Commissioner determined the assessable value based on prices charged to wholesalers, leading to penalties. The appellants raised concerns about violations of natural justice, including delays in receiving documents for their defense. The Tribunal acknowledged the procedural irregularities, set aside the order, and remanded the case for a fair opportunity for the appellants to respond within two months. Case-Laws Central Excise Fri, 27 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90753