https://www.taxtmi.com/caselaws?id=95550 An adjudicating authority must itself quantify the duty demand; it cannot leave computation to a lower authority, so an order that directed payment of differential duty without stating the amount was unsustainable. Valuation also had to be redone where the cost of production was based on incorrect input data, including a misapplied figure treated as profit rather than the cost of raw materials. The impugned orders were set aside and the matter remanded for fresh adjudication after proper quantification and recalculation on correct facts, with an opportunity of hearing to the assessee. en-us Tue, 09 Nov 1999 00:00:00 +0530 Tue, 13 Dec 2011 14:19:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95550 An adjudicating authority must itself quantify the duty demand; it cannot leave computation to a lower authority, so an order that directed payment of differential duty without stating the amount was unsustainable. Valuation also had to be redone where the cost of production was based on incorrect input data, including a misapplied figure treated as profit rather than the cost of raw materials. The impugned orders were set aside and the matter remanded for fresh adjudication after proper quantification and recalculation on correct facts, with an opportunity of hearing to the assessee. Case-Laws Central Excise Tue, 09 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95550