https://www.taxtmi.com/caselaws?id=155472 Retrospective validation under the Finance Act, 2009 was applied to reject the challenge to the Additional Director General's jurisdiction, and Development Commissioner concurrence was held unnecessary for alleged clandestine removals and undervaluation. Cutting and polishing marble and granite blocks into polished slabs and tiles was treated as manufacture, following the later Supreme Court view that a new commodity emerges. The valuation demand was found prima facie vulnerable because the adjudicating authority adopted a basis different from that proposed in the notice, raising natural justice concerns. However, recovered records, calculations, signatures and statements were treated as prima facie evidence of clandestine clearances, supporting a substantial pre-deposit and only partial interim relief. en-us Mon, 22 Feb 2010 00:00:00 +0530 Wed, 04 Sep 2013 16:11:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155472 Retrospective validation under the Finance Act, 2009 was applied to reject the challenge to the Additional Director General's jurisdiction, and Development Commissioner concurrence was held unnecessary for alleged clandestine removals and undervaluation. Cutting and polishing marble and granite blocks into polished slabs and tiles was treated as manufacture, following the later Supreme Court view that a new commodity emerges. The valuation demand was found prima facie vulnerable because the adjudicating authority adopted a basis different from that proposed in the notice, raising natural justice concerns. However, recovered records, calculations, signatures and statements were treated as prima facie evidence of clandestine clearances, supporting a substantial pre-deposit and only partial interim relief. Case-Laws Customs Mon, 22 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155472