https://www.taxtmi.com/caselaws?id=44226 Statutory appellate remedy is emphasised where tax adjudication involves disputed factual issues concerning freight subsidy, additional trade discount and special packing cost deductions, and the available record is considered insufficient. The appellate tribunal is to entertain the assessee's appeal within limitation, confine consideration to those deduction heads, and decide the merits independently of prior observations. Interest on duty liability is treated as subject to moderation where compound interest is unduly harsh: the prescribed burden is reduced to simple interest at 12% per annum from 1 January 1984, subject to final adjustment of sums due. en-us Tue, 08 Feb 1994 00:00:00 +0530 Fri, 25 Jun 2010 09:55:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44226 Statutory appellate remedy is emphasised where tax adjudication involves disputed factual issues concerning freight subsidy, additional trade discount and special packing cost deductions, and the available record is considered insufficient. The appellate tribunal is to entertain the assessee's appeal within limitation, confine consideration to those deduction heads, and decide the merits independently of prior observations. Interest on duty liability is treated as subject to moderation where compound interest is unduly harsh: the prescribed burden is reduced to simple interest at 12% per annum from 1 January 1984, subject to final adjustment of sums due. Case-Laws Central Excise Tue, 08 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44226