https://www.taxtmi.com/caselaws?id=208378 Duty liability in depot clearance valuation had to be computed on the basis of all clearances taken together, and not by isolating only higher-value sales while ignoring transactions on which higher duty had already been paid. Excess duty paid on some clearances had to be neutralised against any short payment on others, so the demand could not stand without recomputation on complete clearance data. As the computation required fresh examination, limitation also had to be reconsidered by the adjudicating authority. The order confirming duty, penalty and interest was set aside and the matter was remanded for fresh adjudication. en-us Thu, 24 Feb 2011 00:00:00 +0530 Mon, 03 Oct 2011 19:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208378 Duty liability in depot clearance valuation had to be computed on the basis of all clearances taken together, and not by isolating only higher-value sales while ignoring transactions on which higher duty had already been paid. Excess duty paid on some clearances had to be neutralised against any short payment on others, so the demand could not stand without recomputation on complete clearance data. As the computation required fresh examination, limitation also had to be reconsidered by the adjudicating authority. The order confirming duty, penalty and interest was set aside and the matter was remanded for fresh adjudication. Case-Laws Central Excise Thu, 24 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208378