https://www.taxtmi.com/caselaws?id=114856 Demand and penalties for LPG clearances could not be sustained on the existing record where the alleged blending of Butane and Propane was not shown to have occurred in every transaction. The tribunal noted that the mere availability of blending facilities did not prove that all clearances were non-trading clearances, and the buyer's resale price could not be adopted as assessable value without examining the buyer's records and the underlying agreement. As the factual basis was incomplete, the impugned order was set aside and the matter was remanded to the Commissioner for de novo adjudication. en-us Fri, 31 Dec 2004 00:00:00 +0530 Mon, 21 May 2012 16:54:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114856 Demand and penalties for LPG clearances could not be sustained on the existing record where the alleged blending of Butane and Propane was not shown to have occurred in every transaction. The tribunal noted that the mere availability of blending facilities did not prove that all clearances were non-trading clearances, and the buyer's resale price could not be adopted as assessable value without examining the buyer's records and the underlying agreement. As the factual basis was incomplete, the impugned order was set aside and the matter was remanded to the Commissioner for de novo adjudication. Case-Laws Central Excise Fri, 31 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114856