https://www.taxtmi.com/caselaws?id=74239 The appeals were dismissed as the court found insufficient grounds to revise the Appellate Collector's order. The disputes regarding assessable price determination, abatements for post-manufacturing expenses, and deductions lacked clear justifications and calculations, leading to the rejection of the demands. The absence of a definition of related persons in the old Section 4 impacted the assessment of assessable prices, especially in cases involving selling agency agreements. The court emphasized the importance of market conditions and detailed calculations in determining assessable values, ultimately upholding the original order. en-us Thu, 04 Feb 1988 00:00:00 +0530 Tue, 07 Jun 2011 15:34:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74239 The appeals were dismissed as the court found insufficient grounds to revise the Appellate Collector's order. The disputes regarding assessable price determination, abatements for post-manufacturing expenses, and deductions lacked clear justifications and calculations, leading to the rejection of the demands. The absence of a definition of related persons in the old Section 4 impacted the assessment of assessable prices, especially in cases involving selling agency agreements. The court emphasized the importance of market conditions and detailed calculations in determining assessable values, ultimately upholding the original order. Case-Laws Central Excise Thu, 04 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74239