https://www.taxtmi.com/caselaws?id=84688 The appellate tribunal ruled in favor of the appellant, setting aside the Collector's decision. It emphasized that the normal price charged to all wholesale buyers should be the sole consideration for the sale, dismissing the inclusion of advertising expenses in the assessable value. The tribunal found no evidence of a favored relationship or suppression of material facts, highlighting the uniform pricing structure and voluntary nature of the advertising expenses. The decision concluded that excise duty liability should be based on the standard price, rejecting the Collector's assertions and allegations. en-us Fri, 08 Dec 1995 00:00:00 +0530 Mon, 25 Jul 2011 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84688 The appellate tribunal ruled in favor of the appellant, setting aside the Collector's decision. It emphasized that the normal price charged to all wholesale buyers should be the sole consideration for the sale, dismissing the inclusion of advertising expenses in the assessable value. The tribunal found no evidence of a favored relationship or suppression of material facts, highlighting the uniform pricing structure and voluntary nature of the advertising expenses. The decision concluded that excise duty liability should be based on the standard price, rejecting the Collector's assertions and allegations. Case-Laws Central Excise Fri, 08 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84688