https://www.taxtmi.com/caselaws?id=86752 The court upheld the decision of the Collector (Appeals) in a case concerning the assessable value for central excise duty of glass chimney products manufactured by a partnership firm. The court emphasized the absence of established mutuality of interest between the respondent and another firm selling products at higher prices, rejecting the department's challenge. It was determined that the manufacturing process was completed by the other firm, exempting the respondent from excise duty. The judgment emphasized that the assessable value should not be based on prices charged by the other firm, ultimately dismissing the appeal and rejecting the cross objection. en-us Fri, 07 Mar 1997 00:00:00 +0530 Sat, 27 Aug 2011 11:49:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86752 The court upheld the decision of the Collector (Appeals) in a case concerning the assessable value for central excise duty of glass chimney products manufactured by a partnership firm. The court emphasized the absence of established mutuality of interest between the respondent and another firm selling products at higher prices, rejecting the department's challenge. It was determined that the manufacturing process was completed by the other firm, exempting the respondent from excise duty. The judgment emphasized that the assessable value should not be based on prices charged by the other firm, ultimately dismissing the appeal and rejecting the cross objection. Case-Laws Central Excise Fri, 07 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86752