https://www.taxtmi.com/caselaws?id=50405 Quantity of excisable goods cleared from a depot was to be re-determined on the basis of out-turn statements and a rational formula, with non-dutiable bridging quantities excluded. Retail service charges and other post-clearance costs were not includible in assessable value under section 4, and valuation had to be adjusted consistently with the earlier Tribunal view relied on. The amended section 11D was confined to excisable goods and the person liable under the statutory scheme, so it could not be applied in its existing form to imported petroleum products; that demand required reconsideration after amendment. Because these core issues were sent back for de novo adjudication, the penalty also had to be reconsidered on remand. en-us Thu, 30 Nov 2000 00:00:00 +0530 Sat, 21 Aug 2010 14:59:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50405 Quantity of excisable goods cleared from a depot was to be re-determined on the basis of out-turn statements and a rational formula, with non-dutiable bridging quantities excluded. Retail service charges and other post-clearance costs were not includible in assessable value under section 4, and valuation had to be adjusted consistently with the earlier Tribunal view relied on. The amended section 11D was confined to excisable goods and the person liable under the statutory scheme, so it could not be applied in its existing form to imported petroleum products; that demand required reconsideration after amendment. Because these core issues were sent back for de novo adjudication, the penalty also had to be reconsidered on remand. Case-Laws Central Excise Thu, 30 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50405