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of <h1>Appellate Tribunal dismisses Department's appeal on assessable value of goods</h1> The Appellate Tribunal CEGAT, New Delhi dismissed the Department's appeal regarding the assessable value of goods cleared by the respondent. The ... Demand - Additional consideration received by the seller from the buyer, alleged The Appellate Tribunal CEGAT, New Delhi dismissed the appeal by the Department regarding the assessable value of goods cleared by the respondent. The Department's contention of additional consideration flowing from the buyer to the seller was not raised in the show cause notice, so it cannot be agitated in the appeal. The appeal was dismissed.
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