https://www.taxtmi.com/caselaws?id=153735 A Board clarification in Circular No. 813/10/2005-CX dated 25.04.2005 was treated as applicable to the earlier period, with the prior circular regarded as superseded and no merit found in the objection that the later clarification could not govern past transactions. The valuation sustained under Rule 4 of the Central Excise Valuation Rules, 2000 was also found proper. The Revenue's challenge was based only on apprehension about the circular's effect, rather than any substantive defect in the order under review, so the retrospective application and the valuation basis were both accepted. en-us Wed, 21 Apr 2010 00:00:00 +0530 Mon, 29 Jul 2013 11:43:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153735 A Board clarification in Circular No. 813/10/2005-CX dated 25.04.2005 was treated as applicable to the earlier period, with the prior circular regarded as superseded and no merit found in the objection that the later clarification could not govern past transactions. The valuation sustained under Rule 4 of the Central Excise Valuation Rules, 2000 was also found proper. The Revenue's challenge was based only on apprehension about the circular's effect, rather than any substantive defect in the order under review, so the retrospective application and the valuation basis were both accepted. Case-Laws Central Excise Wed, 21 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153735