https://www.taxtmi.com/caselaws?id=93848 Where export goods cleared on bond were diverted for domestic sale, excise duty had to be assessed on the value applicable to the domestic sale under Section 4 and the governing circular, not mechanically on the value declared in the A.R. 4 export document. Because the assessable value was not properly determined after diversion to the home market, the original duty assessment could not be sustained as made. The matter was remitted for fresh assessment and reconsideration of the refund claim in accordance with law. en-us Thu, 14 Sep 2000 00:00:00 +0530 Thu, 17 Nov 2011 13:02:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93848 Where export goods cleared on bond were diverted for domestic sale, excise duty had to be assessed on the value applicable to the domestic sale under Section 4 and the governing circular, not mechanically on the value declared in the A.R. 4 export document. Because the assessable value was not properly determined after diversion to the home market, the original duty assessment could not be sustained as made. The matter was remitted for fresh assessment and reconsideration of the refund claim in accordance with law. Case-Laws Central Excise Thu, 14 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93848