https://www.taxtmi.com/caselaws?id=332524 Where provisional assessment had already been finally adjudicated, the later step of computing differential duty was only an implementation exercise and did not require a fresh personal hearing before the Superintendent; the direction for another hearing was therefore set aside. At the same time, the computation had to follow the binding valuation principle on inclusion of duty paid on inputs in the cost of production, so the Tribunal was right to require that principle to be applied. The Court also held that the appeal against the Superintendent's communication was maintainable on the facts, since the letter formed part of the implementation of the finalised assessment. en-us Tue, 23 Aug 2016 00:00:00 +0530 Thu, 05 Jan 2017 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332524 Where provisional assessment had already been finally adjudicated, the later step of computing differential duty was only an implementation exercise and did not require a fresh personal hearing before the Superintendent; the direction for another hearing was therefore set aside. At the same time, the computation had to follow the binding valuation principle on inclusion of duty paid on inputs in the cost of production, so the Tribunal was right to require that principle to be applied. The Court also held that the appeal against the Superintendent's communication was maintainable on the facts, since the letter formed part of the implementation of the finalised assessment. Case-Laws Central Excise Tue, 23 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332524