https://www.taxtmi.com/caselaws?id=116877 Duty could not be demanded by treating the goods as covered by the repealed Drugs (Prices Control) Order, 1979, because that order had ceased to operate and could not govern the goods at the material time. An exemption notification could be applied only when the assessee actually sought its benefit, and it could not be used to impose a departmental direction inconsistent with the prevailing legal regime. As the goods were not covered by the Drugs (Prices Control) Order, 1987, adoption of normal valuation was correct and the demand was unsustainable. en-us Thu, 15 Dec 2005 00:00:00 +0530 Mon, 18 Jun 2012 15:20:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116877 Duty could not be demanded by treating the goods as covered by the repealed Drugs (Prices Control) Order, 1979, because that order had ceased to operate and could not govern the goods at the material time. An exemption notification could be applied only when the assessee actually sought its benefit, and it could not be used to impose a departmental direction inconsistent with the prevailing legal regime. As the goods were not covered by the Drugs (Prices Control) Order, 1987, adoption of normal valuation was correct and the demand was unsustainable. Case-Laws Central Excise Thu, 15 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116877