https://www.taxtmi.com/caselaws?id=99838 Limitation for departmental review was computed from the date the competent Commissioner signed and passed the review order in the file, so the departmental appeals were within time. On valuation, the show cause notices lacked adequate factual particulars and proper market enquiry to sustain comparable-goods valuation; in that setting, the residual cost-based method supported by a Chartered Accountant's certificate was upheld. The same costing basis was accepted for clearances by a 100% export oriented unit. The Assistant Commissioner's valuation and the resulting orders were therefore sustained, and no ground was found to interfere. en-us Tue, 26 Sep 2000 00:00:00 +0530 Fri, 16 Mar 2012 19:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99838 Limitation for departmental review was computed from the date the competent Commissioner signed and passed the review order in the file, so the departmental appeals were within time. On valuation, the show cause notices lacked adequate factual particulars and proper market enquiry to sustain comparable-goods valuation; in that setting, the residual cost-based method supported by a Chartered Accountant's certificate was upheld. The same costing basis was accepted for clearances by a 100% export oriented unit. The Assistant Commissioner's valuation and the resulting orders were therefore sustained, and no ground was found to interfere. Case-Laws Central Excise Tue, 26 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99838