https://www.taxtmi.com/caselaws?id=93350 Valuation of an intermediate product used for captive consumption, with some outside sales, required fresh scrutiny because the price-declaration regime under Rule 173C and the dynamic market-price basis under section 4 of the Central Excise Act had to be examined on the facts. The Tribunal held that the balance of convenience was not wholly in favour of the department and that the appellate authority should consider the controversy afresh rather than insist on pre-deposit and dispose of the appeal for default. The matter was remitted to the Commissioner for a decision on merits without pre-deposit. en-us Wed, 03 Nov 1999 00:00:00 +0530 Thu, 10 Nov 2011 11:02:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93350 Valuation of an intermediate product used for captive consumption, with some outside sales, required fresh scrutiny because the price-declaration regime under Rule 173C and the dynamic market-price basis under section 4 of the Central Excise Act had to be examined on the facts. The Tribunal held that the balance of convenience was not wholly in favour of the department and that the appellate authority should consider the controversy afresh rather than insist on pre-deposit and dispose of the appeal for default. The matter was remitted to the Commissioner for a decision on merits without pre-deposit. Case-Laws Central Excise Wed, 03 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93350