https://www.taxtmi.com/caselaws?id=72827 The Madras High Court ruled in favor of the respondents in a case concerning the valuation of motor vehicles for central excise duty assessment. It was determined that main dealers were not related persons, impacting the assessment of excise duty. The court also addressed issues such as the adjustment of over-payment without issuing a show cause notice and the time-bar on refund claims. The final order specified that assessments should be based on the normal price under Section 4(1)(a) and outlined guidelines for re-assessment and refund quantification. en-us Tue, 17 Feb 1987 00:00:00 +0530 Wed, 25 May 2011 13:03:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72827 The Madras High Court ruled in favor of the respondents in a case concerning the valuation of motor vehicles for central excise duty assessment. It was determined that main dealers were not related persons, impacting the assessment of excise duty. The court also addressed issues such as the adjustment of over-payment without issuing a show cause notice and the time-bar on refund claims. The final order specified that assessments should be based on the normal price under Section 4(1)(a) and outlined guidelines for re-assessment and refund quantification. Case-Laws Central Excise Tue, 17 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72827