https://www.taxtmi.com/caselaws?id=74860 The Tribunal allowed the appeal in a case concerning the withdrawal of the facility of invoice value assessment under Central Excise Notification No.120/75. The Tribunal held that the department failed to prove that the financial relationship between the appellants and the buyer influenced the invoice price, as required by the notification. The decision emphasized the need for evidence of such influence and overturned the lower authorities' rulings, granting the appellants the assessment facility. en-us Thu, 21 May 1987 00:00:00 +0530 Sat, 11 Jun 2011 14:43:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74860 The Tribunal allowed the appeal in a case concerning the withdrawal of the facility of invoice value assessment under Central Excise Notification No.120/75. The Tribunal held that the department failed to prove that the financial relationship between the appellants and the buyer influenced the invoice price, as required by the notification. The decision emphasized the need for evidence of such influence and overturned the lower authorities' rulings, granting the appellants the assessment facility. Case-Laws Central Excise Thu, 21 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74860