https://www.taxtmi.com/caselaws?id=331965 A show cause notice based duty demand was found unsustainable where the quantification in Annexure-D used royalty agreements executed after the disputed period and applied those later figures retrospectively to earlier clearances. That method created a presumptive assessable value and a presumptive duty demand, rather than a demand grounded in the actual period under notice. On that basis, the notice was held not sustainable and the appeal was allowed in favour of the assessee. en-us Mon, 18 Jul 2016 00:00:00 +0530 Tue, 06 Sep 2016 15:53:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331965 A show cause notice based duty demand was found unsustainable where the quantification in Annexure-D used royalty agreements executed after the disputed period and applied those later figures retrospectively to earlier clearances. That method created a presumptive assessable value and a presumptive duty demand, rather than a demand grounded in the actual period under notice. On that basis, the notice was held not sustainable and the appeal was allowed in favour of the assessee. Case-Laws Central Excise Mon, 18 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331965