https://www.taxtmi.com/caselaws?id=404915 Notification No. 20/2008-Central Excise allowed a manufacturer to seek fixation of a special rate based on actual value addition where the table rate was said to be lower than the entitlement. Where such an application was pending, the department was required to examine it on merits before proceeding on the reduced refund rate or taking recovery action. Coercive measures, including steps affecting the bank account, were therefore not to be pursued until the special rate request was decided. The Principal Commissioner was directed to decide the application within the stipulated time and restraint on coercive action operated meanwhile. en-us Wed, 03 Mar 2021 00:00:00 +0530 Mon, 26 Jul 2021 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404915 Notification No. 20/2008-Central Excise allowed a manufacturer to seek fixation of a special rate based on actual value addition where the table rate was said to be lower than the entitlement. Where such an application was pending, the department was required to examine it on merits before proceeding on the reduced refund rate or taking recovery action. Coercive measures, including steps affecting the bank account, were therefore not to be pursued until the special rate request was decided. The Principal Commissioner was directed to decide the application within the stipulated time and restraint on coercive action operated meanwhile. Case-Laws Central Excise Wed, 03 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404915