https://www.taxtmi.com/caselaws?id=101905 The appellant, a manufacturer of detergent cakes, faced duty recovery for unaccounted goods. The Tribunal remanded the matter for duty redetermination under Section 4A, upholding the penalty but dismissing the challenge to the show cause notice based on an erroneous value calculation. The Tribunal emphasized that errors in a notice do not invalidate it if the demanded duty does not exceed the specified amount. The appellant's argument on the unavailability of the maximum retail price was rejected for not being raised in prior proceedings. The appeal was ultimately dismissed, emphasizing the importance of accurate duty determination and procedural compliance in customs cases. en-us Tue, 05 Feb 2002 00:00:00 +0530 Mon, 13 Feb 2012 10:59:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101905 The appellant, a manufacturer of detergent cakes, faced duty recovery for unaccounted goods. The Tribunal remanded the matter for duty redetermination under Section 4A, upholding the penalty but dismissing the challenge to the show cause notice based on an erroneous value calculation. The Tribunal emphasized that errors in a notice do not invalidate it if the demanded duty does not exceed the specified amount. The appellant's argument on the unavailability of the maximum retail price was rejected for not being raised in prior proceedings. The appeal was ultimately dismissed, emphasizing the importance of accurate duty determination and procedural compliance in customs cases. Case-Laws Central Excise Tue, 05 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101905