https://www.taxtmi.com/caselaws?id=83675 The appellant successfully argued that financial charges on delayed payments were not part of the assessable value, citing established factory gate prices and legal precedents. The Rs. 80/- per M.T. discount was disallowed by the lower appellate authority due to inconsistencies and lack of buyer notice. Despite an unusual pricing pattern, the Tribunal allowed interest on delayed payments and rejected duty imposition, referencing a Rajasthan High Court decision. A duty demand related to a supply contract was remanded for further adjudication due to the unapproved price list. The appellant's appeals were partially successful, with one issue favoring the appellant and others remanded or upheld for further consideration. en-us Sun, 20 Jun 1993 00:00:00 +0530 Thu, 14 Jul 2011 18:26:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83675 The appellant successfully argued that financial charges on delayed payments were not part of the assessable value, citing established factory gate prices and legal precedents. The Rs. 80/- per M.T. discount was disallowed by the lower appellate authority due to inconsistencies and lack of buyer notice. Despite an unusual pricing pattern, the Tribunal allowed interest on delayed payments and rejected duty imposition, referencing a Rajasthan High Court decision. A duty demand related to a supply contract was remanded for further adjudication due to the unapproved price list. The appellant's appeals were partially successful, with one issue favoring the appellant and others remanded or upheld for further consideration. Case-Laws Central Excise Sun, 20 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83675