https://www.taxtmi.com/caselaws?id=330273 The Supreme Court accepted the review petitioner's argument due to insufficient evidence against the respondents. The Tribunal's decision to set aside the Commissioner's order was found flawed as it included the value of job work by external firms in the tax calculation, amounting to around Rs. 27 lakhs. Consequently, the Court remanded the case to the Commissioner for reassessment, deducting the job work value from total clearances. The Commissioner of Central Excise, Rajkot, was instructed to complete this within six months, providing the respondent with a fair opportunity. The review petition was disposed of, replacing the last two paragraphs of the original order with the new directive for reassessment. en-us Fri, 15 Jul 2016 00:00:00 +0530 Mon, 14 Nov 2016 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330273 The Supreme Court accepted the review petitioner's argument due to insufficient evidence against the respondents. The Tribunal's decision to set aside the Commissioner's order was found flawed as it included the value of job work by external firms in the tax calculation, amounting to around Rs. 27 lakhs. Consequently, the Court remanded the case to the Commissioner for reassessment, deducting the job work value from total clearances. The Commissioner of Central Excise, Rajkot, was instructed to complete this within six months, providing the respondent with a fair opportunity. The review petition was disposed of, replacing the last two paragraphs of the original order with the new directive for reassessment. Case-Laws Central Excise Fri, 15 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330273