https://www.taxtmi.com/caselaws?id=118140 Duty already paid before the show cause notice cannot be subjected to further demand where the notice itself contemplates adjustment of that payment against the unpaid duty; in that situation, no additional duty survives, and interest and penalty are not sustainable. A penalty on a company officer is also unsustainable where confiscation is neither proposed nor found, making Rule 209A inapplicable. On valuation, adjustments made under the proviso to the valuation rule for differences between rolls and reems, including wastage, conversion cost and profit margin, will not be disturbed unless the Revenue demonstrates a specific error in the Commissioner's reasoning. en-us Tue, 21 Feb 2006 00:00:00 +0530 Thu, 28 Jun 2012 16:57:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118140 Duty already paid before the show cause notice cannot be subjected to further demand where the notice itself contemplates adjustment of that payment against the unpaid duty; in that situation, no additional duty survives, and interest and penalty are not sustainable. A penalty on a company officer is also unsustainable where confiscation is neither proposed nor found, making Rule 209A inapplicable. On valuation, adjustments made under the proviso to the valuation rule for differences between rolls and reems, including wastage, conversion cost and profit margin, will not be disturbed unless the Revenue demonstrates a specific error in the Commissioner's reasoning. Case-Laws Central Excise Tue, 21 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118140