https://www.taxtmi.com/caselaws?id=84093 The Tribunal upheld the Collector (Appeals)'s decision in favor of the respondents, ruling that the ex-factory price, once approved, should be considered as the assessable value for goods sold through depots. The Tribunal emphasized the necessity for evidence to challenge the genuineness of the approved ex-factory price, citing the Indian Oxygen Ltd. judgment. The Department failed to establish that the ex-factory price was artificially low, leading to the rejection of the appeal and affirming the use of ex-factory price as the assessable value even for sales through depots. en-us Mon, 30 Jan 1995 00:00:00 +0530 Tue, 19 Jul 2011 16:57:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84093 The Tribunal upheld the Collector (Appeals)'s decision in favor of the respondents, ruling that the ex-factory price, once approved, should be considered as the assessable value for goods sold through depots. The Tribunal emphasized the necessity for evidence to challenge the genuineness of the approved ex-factory price, citing the Indian Oxygen Ltd. judgment. The Department failed to establish that the ex-factory price was artificially low, leading to the rejection of the appeal and affirming the use of ex-factory price as the assessable value even for sales through depots. Case-Laws Central Excise Mon, 30 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84093