https://www.taxtmi.com/caselaws?id=107815 The Tribunal rejected the appeal, upholding the impugned order's calculation method for duty liability under Notification No. 2/95-C.E. as amended. It determined that the circulars issued by the Board provided consistent guidance on the computation method, with the correct approach outlined in the 1999 circular and reiterated in the 2001 circular. The Tribunal found that the duty should be calculated at 50% of the customs duty on like imported goods, dismissing the argument for retrospective application of the 2001 circular and affirming the correctness of the amount demanded in the impugned order. en-us Tue, 02 Sep 2003 00:00:00 +0530 Mon, 26 Mar 2012 18:55:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107815 The Tribunal rejected the appeal, upholding the impugned order's calculation method for duty liability under Notification No. 2/95-C.E. as amended. It determined that the circulars issued by the Board provided consistent guidance on the computation method, with the correct approach outlined in the 1999 circular and reiterated in the 2001 circular. The Tribunal found that the duty should be calculated at 50% of the customs duty on like imported goods, dismissing the argument for retrospective application of the 2001 circular and affirming the correctness of the amount demanded in the impugned order. Case-Laws Central Excise Tue, 02 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107815