https://www.taxtmi.com/caselaws?id=44445 For excise valuation of fans, regulators' value was not includible in the assessable value for the period before 19 June 1977, because the amendment bringing regulators into assessable value operated only prospectively. The issue was decided for the assessee on that basis. The Tribunal's dismissal of the appeal for 38 days' delay was set aside, as the merits were already governed by a settled decision and a remand was unnecessary. Relief was therefore restored in favour of the assessee. en-us Wed, 07 Feb 1996 00:00:00 +0530 Sat, 26 Jun 2010 12:14:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44445 For excise valuation of fans, regulators' value was not includible in the assessable value for the period before 19 June 1977, because the amendment bringing regulators into assessable value operated only prospectively. The issue was decided for the assessee on that basis. The Tribunal's dismissal of the appeal for 38 days' delay was set aside, as the merits were already governed by a settled decision and a remand was unnecessary. Relief was therefore restored in favour of the assessee. Case-Laws Central Excise Wed, 07 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44445