https://www.taxtmi.com/caselaws?id=192846 Valuation of dutiable clearances required fresh examination because the assessee disputed the figures adopted and produced records indicating a lower clearance value. The benefit of small scale industry exemption under Notification No. 175/86-C.E. had been accepted, so duty computation had to be reworked on the correct clearance figures and the applicable exemption. The original authority was directed to reconsider the valuation, duty and consequential penalty de novo after granting the assessee an opportunity of hearing. en-us Mon, 03 Mar 2008 00:00:00 +0530 Mon, 26 Jun 2017 16:21:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192846 Valuation of dutiable clearances required fresh examination because the assessee disputed the figures adopted and produced records indicating a lower clearance value. The benefit of small scale industry exemption under Notification No. 175/86-C.E. had been accepted, so duty computation had to be reworked on the correct clearance figures and the applicable exemption. The original authority was directed to reconsider the valuation, duty and consequential penalty de novo after granting the assessee an opportunity of hearing. Case-Laws Central Excise Mon, 03 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192846