https://www.taxtmi.com/caselaws?id=120652 Quantification of alleged clandestine clearances must be done on a like-for-like basis, either gross with gross or net with net; mixing assessable values with values inclusive of duties and taxes makes the demand unsustainable in its existing form and calls for fresh adjudication and re-quantification. In the de novo proceedings, the assessee may also raise connected objections on chits, the applicable rate of duty under Rule 9A, and interest under Section 11AB. Cum-duty benefit remains settled by binding precedent, so the Revenue's challenge to that treatment does not survive. en-us Tue, 08 Aug 2006 00:00:00 +0530 Mon, 23 Jul 2012 13:04:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120652 Quantification of alleged clandestine clearances must be done on a like-for-like basis, either gross with gross or net with net; mixing assessable values with values inclusive of duties and taxes makes the demand unsustainable in its existing form and calls for fresh adjudication and re-quantification. In the de novo proceedings, the assessee may also raise connected objections on chits, the applicable rate of duty under Rule 9A, and interest under Section 11AB. Cum-duty benefit remains settled by binding precedent, so the Revenue's challenge to that treatment does not survive. Case-Laws Central Excise Tue, 08 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120652