https://www.taxtmi.com/caselaws?id=97395 Contemporaneous packing slips may be relied upon to establish a wrong declaration of fabric width, and clerical error alone will not displace their evidentiary value where no contrary documents are produced. For valuation under section 4 of the Central Excises and Salt Act, 1944, the assessable value must exclude the excise duty element already included in the sale price, and the duty paid by the assessee must be deducted from the wholesale price. Where duty liability is still to be redetermined, any penalty linked to valuation must also be reconsidered after fresh determination of value. en-us Wed, 10 Oct 1990 00:00:00 +0530 Mon, 16 Jan 2012 15:14:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97395 Contemporaneous packing slips may be relied upon to establish a wrong declaration of fabric width, and clerical error alone will not displace their evidentiary value where no contrary documents are produced. For valuation under section 4 of the Central Excises and Salt Act, 1944, the assessable value must exclude the excise duty element already included in the sale price, and the duty paid by the assessee must be deducted from the wholesale price. Where duty liability is still to be redetermined, any penalty linked to valuation must also be reconsidered after fresh determination of value. Case-Laws Central Excise Wed, 10 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97395