https://www.taxtmi.com/caselaws?id=41225 For goods under Item 68 covered by Notification No. 120/75, invoice price was taken as the assessable value after excluding freight and insurance separately shown in the invoices, because the exemption operated on the basis of invoice value. The Government also held that an appeal should not be rejected for non-compliance with Rule 173-I(2) without first giving an opportunity to comply, and that the requirement ought to have been relaxed where merits could otherwise be examined. The revision succeeded, the appellate order was set aside, and consequential relief followed in favour of the assessee. en-us Sat, 13 Dec 1980 00:00:00 +0530 Mon, 31 May 2010 13:46:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41225 For goods under Item 68 covered by Notification No. 120/75, invoice price was taken as the assessable value after excluding freight and insurance separately shown in the invoices, because the exemption operated on the basis of invoice value. The Government also held that an appeal should not be rejected for non-compliance with Rule 173-I(2) without first giving an opportunity to comply, and that the requirement ought to have been relaxed where merits could otherwise be examined. The revision succeeded, the appellate order was set aside, and consequential relief followed in favour of the assessee. Case-Laws Central Excise Sat, 13 Dec 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41225