https://www.taxtmi.com/caselaws?id=802504 Section 3 of the Central Excise Act, 1944 requires valuation under the customs framework for domestic tariff area clearances by a 100% export-oriented unit. A duty demand cannot be sustained by substituting a customs valuation rule in adjudication when the show-cause notice invoked the Central Excise Valuation Rules. Attribution of price influence to a buyer relationship for part of the period was inconsistent with findings of no influence for the same product in other years and for another product throughout. Accounting shortages from income-tax audit declarations, without independent verification or evidence connecting them to clandestine clearances, do not justify a duty demand; the applicable product standard also recognised heating loss. en-us Mon, 02 Nov 2026 00:00:00 +0530 Sat, 07 Nov 2026 08:22:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802504 Section 3 of the Central Excise Act, 1944 requires valuation under the customs framework for domestic tariff area clearances by a 100% export-oriented unit. A duty demand cannot be sustained by substituting a customs valuation rule in adjudication when the show-cause notice invoked the Central Excise Valuation Rules. Attribution of price influence to a buyer relationship for part of the period was inconsistent with findings of no influence for the same product in other years and for another product throughout. Accounting shortages from income-tax audit declarations, without independent verification or evidence connecting them to clandestine clearances, do not justify a duty demand; the applicable product standard also recognised heating loss. Case-Laws Central Excise Mon, 02 Nov 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802504