https://www.taxtmi.com/caselaws?id=122433 Own-account clearances were to be valued at the factory-gate sale price without treating it as cum-duty price, because no duty had been paid at clearance and no abatement was justified on the facts. Job-work clearances for co-applicants were not to be valued by sale price; instead, valuation had to follow the job-work principle by aggregating raw-material and input cost, labour or job charges, and packing cost on actuals. The Commission also granted settlement relief on the basis of full disclosure and cooperation, with immunity from penalty and prosecution for the co-applicants and interest immunity for the main applicant, leaving only the balance duty payable. en-us Mon, 24 Sep 2001 00:00:00 +0530 Mon, 13 Aug 2012 16:27:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122433 Own-account clearances were to be valued at the factory-gate sale price without treating it as cum-duty price, because no duty had been paid at clearance and no abatement was justified on the facts. Job-work clearances for co-applicants were not to be valued by sale price; instead, valuation had to follow the job-work principle by aggregating raw-material and input cost, labour or job charges, and packing cost on actuals. The Commission also granted settlement relief on the basis of full disclosure and cooperation, with immunity from penalty and prosecution for the co-applicants and interest immunity for the main applicant, leaving only the balance duty payable. Case-Laws Central Excise Mon, 24 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122433