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<h1>Court quashes demand notice for arbitrary assessment under Central Excises and Salt Act, 1944.</h1> The court ruled in favor of the petitioner, quashing the demand notice due to an arbitrary assessment under the Central Excises and Salt Act, 1944. The ... Valuation - Trade discount The judgment concerns the determination of value for levying duty under the Central Excises and Salt Act, 1944. The court ruled in favor of the petitioner, quashing the demand notice due to an arbitrary assessment. The assessing authority must make a fresh assessment in accordance with the law. No costs were awarded.
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