https://www.taxtmi.com/caselaws?id=120662 Excise valuation must treat the invoice or clearance price as cum-duty price, so the duty element is deductible when determining assessable value under the Central Excise Act, even if duty was not actually paid at clearance. The commentary also states that an adjudicating authority cannot delegate final determination of duty liability to a subordinate officer: the Commissioner had to finalise the demand himself, using the Assistant Commissioner's exercise only as material for quantification. Because the duty demand had not been finally worked out, the penalty could not be sustained and the matter required fresh adjudication after proper quantification and hearing. en-us Wed, 25 Oct 2006 00:00:00 +0530 Mon, 23 Jul 2012 13:48:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120662 Excise valuation must treat the invoice or clearance price as cum-duty price, so the duty element is deductible when determining assessable value under the Central Excise Act, even if duty was not actually paid at clearance. The commentary also states that an adjudicating authority cannot delegate final determination of duty liability to a subordinate officer: the Commissioner had to finalise the demand himself, using the Assistant Commissioner's exercise only as material for quantification. Because the duty demand had not been finally worked out, the penalty could not be sustained and the matter required fresh adjudication after proper quantification and hearing. Case-Laws Central Excise Wed, 25 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120662