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<h1>CEGAT Tribunal Dismisses Appeal Over Assessable Value Issue for V Guard Voltage Stabilisers</h1> The Appellate Tribunal CEGAT, New Delhi dismissed the appeal due to the Department's failure to address the issue of additional consideration in the show ... Appeal The Appellate Tribunal CEGAT, New Delhi dismissed the appeal as the Department failed to raise the issue of additional consideration in the show cause notice regarding the assessable value of Voltage Stabilisers sold to M/s. Prompt India by the manufacturer with the brand name 'V Guard.' The Tribunal found that the appeal had no substance and upheld the decision of the Assistant Collector and Collector (Appeals).