2019 (1) TMI 818

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..... ility requires valuation prescribed in law that is binding on all functionaries under the control of Central Board of Excise & Customs. Likewise, the computation of interest is also to be determined in accordance with law. In disposing of the appeals, we did not find it necessary to reiterate the obvious that the lower authority should follow the provisions of law - application not entertained and .....

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..... 3. The computation of duty liability requires valuation prescribed in law that is binding on all functionaries under the control of Central Board of Excise Customs. Likewise, the computation of interest is also to be determined in accordance with law. In disposing of the appeals, we did not find it necessary to reiterate the obvious that the lower authority should follow the provisions of la .....

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