https://www.taxtmi.com/caselaws?id=408251 Clause 3(1) of Notification No. 20/2008-Central Excise permits a manufacturer to seek fixation of a special rate based on actual value addition where the table rate is lower than the applicable entitlement. Where such an application is pending, the department should first decide that request before proceeding on the basis of the table rates or taking coercive recovery action. The operative effect is that prior consideration of the special-rate application is required, and interim protection against coercive steps follows until that decision is made. en-us Wed, 31 Mar 2021 00:00:00 +0530 Thu, 23 Sep 2021 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408251 Clause 3(1) of Notification No. 20/2008-Central Excise permits a manufacturer to seek fixation of a special rate based on actual value addition where the table rate is lower than the applicable entitlement. Where such an application is pending, the department should first decide that request before proceeding on the basis of the table rates or taking coercive recovery action. The operative effect is that prior consideration of the special-rate application is required, and interim protection against coercive steps follows until that decision is made. Case-Laws Central Excise Wed, 31 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408251