https://www.taxtmi.com/caselaws?id=86297 Amounts actually realised under a price variation and settlement clause were treated as part of the assessable value for excise duty, because the escalation claim was settled and the sums received had already been added to value on which duty was paid. The text distinguishes a case where no amount was realised because the contract had become unenforceable. Only realised consideration was relevant to assessment, while unrealised claims were not. The appeal was allowed with consequential relief. en-us Thu, 28 Nov 1996 00:00:00 +0530 Tue, 23 Aug 2011 17:57:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86297 Amounts actually realised under a price variation and settlement clause were treated as part of the assessable value for excise duty, because the escalation claim was settled and the sums received had already been added to value on which duty was paid. The text distinguishes a case where no amount was realised because the contract had become unenforceable. Only realised consideration was relevant to assessment, while unrealised claims were not. The appeal was allowed with consequential relief. Case-Laws Central Excise Thu, 28 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86297