https://www.taxtmi.com/caselaws?id=96393 The appeal centered on the confirmation of demands on a manufacturer for clandestine removal of computers without paying Central Excise Duty. The Appellants disputed the number of computers cleared, arguing they manufactured fewer due to annual maintenance. The rejection of evidence by the Commissioner was deemed unjust, leading to a re-adjudication based on the Appellants' evidence. Various deductions, including transport and warranty charges, were contested and ordered for reconsideration. The Tribunal clarified the assessment of assessable value and remanded the matter for fresh consideration by the Original Authority, allowing the appeal for further proceedings. en-us Thu, 24 May 2001 00:00:00 +0530 Wed, 21 Dec 2011 13:49:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96393 The appeal centered on the confirmation of demands on a manufacturer for clandestine removal of computers without paying Central Excise Duty. The Appellants disputed the number of computers cleared, arguing they manufactured fewer due to annual maintenance. The rejection of evidence by the Commissioner was deemed unjust, leading to a re-adjudication based on the Appellants' evidence. Various deductions, including transport and warranty charges, were contested and ordered for reconsideration. The Tribunal clarified the assessment of assessable value and remanded the matter for fresh consideration by the Original Authority, allowing the appeal for further proceedings. Case-Laws Central Excise Thu, 24 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96393