https://www.taxtmi.com/caselaws?id=72720 The majority judgment upheld the central excise authorities' decision, rejecting the appeal. The minority view argued that the statutory price should be the assessable value without including the rebate, emphasizing that the control price was exclusive of excise duty. Editor's comments highlighted the confusion between 'tariff values' and 'control prices,' supporting reconsideration of the minority view. en-us Tue, 13 Nov 1984 00:00:00 +0530 Tue, 24 May 2011 15:45:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72720 The majority judgment upheld the central excise authorities' decision, rejecting the appeal. The minority view argued that the statutory price should be the assessable value without including the rebate, emphasizing that the control price was exclusive of excise duty. Editor's comments highlighted the confusion between 'tariff values' and 'control prices,' supporting reconsideration of the minority view. Case-Laws Central Excise Tue, 13 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72720