https://www.taxtmi.com/caselaws?id=165619 Personal hearing was held not to be a procedural breach where the record showed no surviving request in one appeal and the matter had already been decided in the other. Limitation under Rule 10 ran from service of the show cause notice, so duty could not be recovered for the portion of the demand falling outside the one-year period, though the timely part remained recoverable. For valuation under Section 4, branded goods manufactured under contract for a buyer who controlled sale and pricing were not required to be assessed on the buyer's resale price, especially where the goods were not sold in open market conditions. en-us Sat, 03 Apr 1976 00:00:00 +0530 Mon, 04 Aug 2014 10:35:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165619 Personal hearing was held not to be a procedural breach where the record showed no surviving request in one appeal and the matter had already been decided in the other. Limitation under Rule 10 ran from service of the show cause notice, so duty could not be recovered for the portion of the demand falling outside the one-year period, though the timely part remained recoverable. For valuation under Section 4, branded goods manufactured under contract for a buyer who controlled sale and pricing were not required to be assessed on the buyer's resale price, especially where the goods were not sold in open market conditions. Case-Laws Central Excise Sat, 03 Apr 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165619