https://www.taxtmi.com/caselaws?id=1380 A demand confirmed without prior notice under Section 11A of the Central Excise Act, 1944 was treated as vitiated for breach of natural justice, making the confirmation unsustainable. Printing charges for work done by independent printers outside the factory after clearance were treated as post-clearance conversion charges, not manufacturing activity, and were excluded from assessable value. The contractual documents, price declaration under Rule 173C, and routing of charges through a liaison office supported this treatment. Charges arising from post-clearance processing by separate printers outside the factory therefore do not form part of assessable value where the activity is not manufacture. en-us Thu, 04 Jan 2007 00:00:00 +0530 Mon, 14 Apr 2008 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1380 A demand confirmed without prior notice under Section 11A of the Central Excise Act, 1944 was treated as vitiated for breach of natural justice, making the confirmation unsustainable. Printing charges for work done by independent printers outside the factory after clearance were treated as post-clearance conversion charges, not manufacturing activity, and were excluded from assessable value. The contractual documents, price declaration under Rule 173C, and routing of charges through a liaison office supported this treatment. Charges arising from post-clearance processing by separate printers outside the factory therefore do not form part of assessable value where the activity is not manufacture. Case-Laws Central Excise Thu, 04 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1380