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of <h1>CEGAT Upholds Decision on Assessable Value Dispute</h1> <h3>COLLECTOR OF CENTRAL EXCISE, COCHIN Versus TRANSCOM</h3> COLLECTOR OF CENTRAL EXCISE, COCHIN Versus TRANSCOM - 1998 (99) E.L.T. 254 (Tribunal) The Appellate Tribunal CEGAT, New Delhi dismissed the appeal filed by the Department. The case involved a dispute over the assessable value of goods between a manufacturer and a buyer. The Department claimed that additional consideration from the buyer should be included in the assessable value, but the Tribunal found no grounds to interfere with the previous decision.
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