https://www.taxtmi.com/caselaws?id=117051 Under the then-applicable review mechanism, a Revenue appeal filed without valid authorisation to the adjudicating authority was treated as not maintainable and dismissed. For alleged clandestine removals, assessable value had to be determined on a consistent and reasoned basis, including the treatment of goods covered by lorry receipts, internal gate passes, and the question of cum-duty pricing; the disputed valuation and shortage-based demand were remanded for fresh consideration. Because the duty demand was being redetermined, the connected penalties under Section 11AC and against the alleged aider and abettor were also left open for reconsideration in the remand proceedings. en-us Mon, 14 Nov 2005 00:00:00 +0530 Tue, 19 Jun 2012 17:46:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117051 Under the then-applicable review mechanism, a Revenue appeal filed without valid authorisation to the adjudicating authority was treated as not maintainable and dismissed. For alleged clandestine removals, assessable value had to be determined on a consistent and reasoned basis, including the treatment of goods covered by lorry receipts, internal gate passes, and the question of cum-duty pricing; the disputed valuation and shortage-based demand were remanded for fresh consideration. Because the duty demand was being redetermined, the connected penalties under Section 11AC and against the alleged aider and abettor were also left open for reconsideration in the remand proceedings. Case-Laws Central Excise Mon, 14 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117051