https://www.taxtmi.com/caselaws?id=409942 A claim for fixation of a special rate under Clause 3(1) of Notification No. 20/2008-Central Excise had to be examined before any recovery was pursued on the basis of the standard notification rate. The petitioners relied on the notification mechanism for special rate fixation on the ground that add-ons to the manufactured goods justified assessment by actual value addition. Because the notification provided a route for such determination, the department could not proceed with coercive recovery until the pending application was decided. Recovery action was therefore restrained pending consideration of the special rate request. en-us Tue, 13 Jul 2021 00:00:00 +0530 Tue, 20 Jul 2021 10:14:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409942 A claim for fixation of a special rate under Clause 3(1) of Notification No. 20/2008-Central Excise had to be examined before any recovery was pursued on the basis of the standard notification rate. The petitioners relied on the notification mechanism for special rate fixation on the ground that add-ons to the manufactured goods justified assessment by actual value addition. Because the notification provided a route for such determination, the department could not proceed with coercive recovery until the pending application was decided. Recovery action was therefore restrained pending consideration of the special rate request. Case-Laws Central Excise Tue, 13 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409942