https://www.taxtmi.com/caselaws?id=45801 Natural justice invalidates excise demands where comparative sales material and adverse inferences concerning invoices and service charges were not disclosed, denying the assessee a fair opportunity to respond. The notices and assessment orders were therefore unsustainable, while fresh proceedings could address whether the disputed charges formed part of assessable value. Where goods were cleared under bond and assessable value had not been finally determined, the earlier assessment remained incomplete; a resulting deficiency could fall under the residuary recovery power in Rule 10A rather than Rule 10 of the Central Excise Rules, 1944. en-us Thu, 19 Feb 1976 00:00:00 +0530 Tue, 13 Jul 2010 18:55:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45801 Natural justice invalidates excise demands where comparative sales material and adverse inferences concerning invoices and service charges were not disclosed, denying the assessee a fair opportunity to respond. The notices and assessment orders were therefore unsustainable, while fresh proceedings could address whether the disputed charges formed part of assessable value. Where goods were cleared under bond and assessable value had not been finally determined, the earlier assessment remained incomplete; a resulting deficiency could fall under the residuary recovery power in Rule 10A rather than Rule 10 of the Central Excise Rules, 1944. Case-Laws Central Excise Thu, 19 Feb 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45801