https://www.taxtmi.com/caselaws?id=350151 Finalisation of provisional assessment under Rule 7 of the Central Excise Rules, 2002 required clear disclosure of the month-wise computation and the basis for adopting an averaged component cost, especially where the goods comprised multiple horn varieties with differing input costs. The record did not adequately explain the figures or verify whether excess duty already paid in some months had been properly adjusted against any differential demand. As the existing material was insufficient to test the correctness of the computation, the matter was remanded to the original authority for de novo consideration, with opportunity to produce additional evidence and a direction to complete the exercise expeditiously. en-us Mon, 30 Oct 2017 00:00:00 +0530 Wed, 01 Nov 2017 11:16:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350151 Finalisation of provisional assessment under Rule 7 of the Central Excise Rules, 2002 required clear disclosure of the month-wise computation and the basis for adopting an averaged component cost, especially where the goods comprised multiple horn varieties with differing input costs. The record did not adequately explain the figures or verify whether excess duty already paid in some months had been properly adjusted against any differential demand. As the existing material was insufficient to test the correctness of the computation, the matter was remanded to the original authority for de novo consideration, with opportunity to produce additional evidence and a direction to complete the exercise expeditiously. Case-Laws Central Excise Mon, 30 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350151