https://www.taxtmi.com/caselaws?id=337564 Where material valuation submissions were omitted from consideration, sale price was to be treated as cum-duty price and duty recomputed on that basis. The matter was remanded only for limited de novo consideration of the valuation issues and recalculation of duty. Penalty under Rule 25 of the Central Excise Rules, 2002 was held unsustainable and set aside. Penalty under Rule 26 was also found not maintainable and was set aside, with the rectification applications succeeding in part. en-us Thu, 10 Nov 2016 00:00:00 +0530 Thu, 12 Jan 2017 09:01:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337564 Where material valuation submissions were omitted from consideration, sale price was to be treated as cum-duty price and duty recomputed on that basis. The matter was remanded only for limited de novo consideration of the valuation issues and recalculation of duty. Penalty under Rule 25 of the Central Excise Rules, 2002 was held unsustainable and set aside. Penalty under Rule 26 was also found not maintainable and was set aside, with the rectification applications succeeding in part. Case-Laws Central Excise Thu, 10 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337564