https://www.taxtmi.com/caselaws?id=52155 The Tribunal upheld the competence of the Dy. Commissioner to issue the demand notice and adjudicate the case, dismissing the appellants' jurisdictional challenge. The liability to pay excise duties under specific Notifications was affirmed, with the Circular to be applied retrospectively. However, the valuation method for charging duty on goods sold in DTA required re-calculation based on the total amount received by the appellants. The lower authorities' confirmed demand was set aside, and the matter was remanded for reassessment based on the valuation considerations. en-us Tue, 01 Apr 2003 00:00:00 +0530 Fri, 01 Oct 2010 16:26:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52155 The Tribunal upheld the competence of the Dy. Commissioner to issue the demand notice and adjudicate the case, dismissing the appellants' jurisdictional challenge. The liability to pay excise duties under specific Notifications was affirmed, with the Circular to be applied retrospectively. However, the valuation method for charging duty on goods sold in DTA required re-calculation based on the total amount received by the appellants. The lower authorities' confirmed demand was set aside, and the matter was remanded for reassessment based on the valuation considerations. Case-Laws Central Excise Tue, 01 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52155