https://www.taxtmi.com/caselaws?id=331924 The Court set aside the rejection of the petitioner's application for Fixation of Special Rate of Actual Value Addition due to a time-limit bar, emphasizing the need to consider cases on their merits rather than technicalities. The Court directed the application to be reconsidered by the Commissioner of Central Excise, Shillong, highlighting the importance of reasoned decisions based on merits in administrative matters. en-us Wed, 24 Aug 2016 00:00:00 +0530 Wed, 04 Jan 2017 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331924 The Court set aside the rejection of the petitioner's application for Fixation of Special Rate of Actual Value Addition due to a time-limit bar, emphasizing the need to consider cases on their merits rather than technicalities. The Court directed the application to be reconsidered by the Commissioner of Central Excise, Shillong, highlighting the importance of reasoned decisions based on merits in administrative matters. Case-Laws Central Excise Wed, 24 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331924