https://www.taxtmi.com/highlights?id=2688 Valuation - central excise - The Revenue cannot pick only those matters where the goods were sold at higher rates from the depot and ignore the clearances which were ultimately sold at a lower value, though the duty was paid at the higher assessable value - Hence , that such excess payment and short payment have to be neutralised.... - AT en-us Tue, 17 Jan 2012 14:56:27 +0530 Tue, 17 Jan 2012 14:56:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=2688 Valuation - central excise - The Revenue cannot pick only those matters where the goods were sold at higher rates from the depot and ignore the clearances which were ultimately sold at a lower value, though the duty was paid at the higher assessable value - Hence , that such excess payment and short payment have to be neutralised.... - AT Highlights Central Excise Tue, 17 Jan 2012 14:56:27 +0530 https://www.taxtmi.com/highlights?id=2688