https://www.taxtmi.com/caselaws?id=407248 A manufacturer seeking fixation of a special rate under Clause 3(1) of Notification No. 20/2008-Central Excise was required to have that application decided on merits before recovery steps could continue. Where the petitioners claimed a higher actual value addition based on add-ons made to the goods, the claimed special rate had to be examined first against the notification's mechanism. Coercive recovery on the basis of the notified rate, without determining the pending application, was treated as inappropriate, and interim protection against recovery was warranted until the claim was decided. en-us Fri, 09 Apr 2021 00:00:00 +0530 Tue, 04 May 2021 08:53:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407248 A manufacturer seeking fixation of a special rate under Clause 3(1) of Notification No. 20/2008-Central Excise was required to have that application decided on merits before recovery steps could continue. Where the petitioners claimed a higher actual value addition based on add-ons made to the goods, the claimed special rate had to be examined first against the notification's mechanism. Coercive recovery on the basis of the notified rate, without determining the pending application, was treated as inappropriate, and interim protection against recovery was warranted until the claim was decided. Case-Laws Central Excise Fri, 09 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407248