https://www.taxtmi.com/caselaws?id=85706 The Tribunal dismissed the Department's appeal, upholding the Order-in-Appeal that set aside demands on assessable value determination. The Collector (Appeals) found a lack of mutuality of interest between the parties, leading to the drop of demands. The Department's argument that the buyer was favored due to loose supply was refuted with reference to judicial precedents and the absence of discriminatory treatment. The Tribunal emphasized the need for contentions to align with the Show Cause Notice and upheld the order based on judicial precedents and specific circumstances, ultimately dismissing the appeal for lacking merit. en-us Thu, 08 Aug 1996 00:00:00 +0530 Sat, 06 Aug 2011 16:42:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85706 The Tribunal dismissed the Department's appeal, upholding the Order-in-Appeal that set aside demands on assessable value determination. The Collector (Appeals) found a lack of mutuality of interest between the parties, leading to the drop of demands. The Department's argument that the buyer was favored due to loose supply was refuted with reference to judicial precedents and the absence of discriminatory treatment. The Tribunal emphasized the need for contentions to align with the Show Cause Notice and upheld the order based on judicial precedents and specific circumstances, ultimately dismissing the appeal for lacking merit. Case-Laws Central Excise Thu, 08 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85706