https://www.taxtmi.com/caselaws?id=118812 Where differential duty on captively consumed goods was voluntarily paid after the lower profit element in valuation was pointed out, and no suppression or misdeclaration was alleged, the assessee remained entitled to the consequential certificate under Rule 57E. The absence of a declaration under Rule 173C was only a procedural objection and could not, by itself, defeat entitlement to the certificate. The certificate was therefore granted and relief followed. en-us Fri, 09 Sep 2005 00:00:00 +0530 Fri, 06 Jul 2012 10:21:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118812 Where differential duty on captively consumed goods was voluntarily paid after the lower profit element in valuation was pointed out, and no suppression or misdeclaration was alleged, the assessee remained entitled to the consequential certificate under Rule 57E. The absence of a declaration under Rule 173C was only a procedural objection and could not, by itself, defeat entitlement to the certificate. The certificate was therefore granted and relief followed. Case-Laws Central Excise Fri, 09 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118812