https://www.taxtmi.com/caselaws?id=217358 A clerical or typographical mistake in an authorization order naming the wrong Commissioner did not defeat the Revenue's statutory right to appeal, because the record showed the intended direction was otherwise clear and the appeal was maintainable. On undervaluation, seized memos, slips, price lists and statements supported findings for some transactions, but the demand could not be mechanically extrapolated to all clearances. The valuation dispute therefore required fresh adjudication on the basis of transaction value and supporting evidence, with only the proven instances sustained and the remaining valuation and penalty issues remanded. en-us Wed, 07 Jul 2010 00:00:00 +0530 Fri, 12 Oct 2012 23:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217358 A clerical or typographical mistake in an authorization order naming the wrong Commissioner did not defeat the Revenue's statutory right to appeal, because the record showed the intended direction was otherwise clear and the appeal was maintainable. On undervaluation, seized memos, slips, price lists and statements supported findings for some transactions, but the demand could not be mechanically extrapolated to all clearances. The valuation dispute therefore required fresh adjudication on the basis of transaction value and supporting evidence, with only the proven instances sustained and the remaining valuation and penalty issues remanded. Case-Laws Central Excise Wed, 07 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217358