https://www.taxtmi.com/caselaws?id=87034 Buyers purchasing through a consignment agent were not treated as a separate class from factory-gate buyers for valuation purposes because no relevant distinguishing factor was shown. As factory-gate price was available, assessable value had to be based on that price, and the higher differential duty collected on the routed sales was unsustainable. The appellant was therefore entitled to refund, the impugned orders were set aside, and the matter was remanded to the jurisdictional adjudicating authority to quantify the refund and decide afresh. en-us Mon, 30 Jun 1997 00:00:00 +0530 Fri, 02 Sep 2011 13:16:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87034 Buyers purchasing through a consignment agent were not treated as a separate class from factory-gate buyers for valuation purposes because no relevant distinguishing factor was shown. As factory-gate price was available, assessable value had to be based on that price, and the higher differential duty collected on the routed sales was unsustainable. The appellant was therefore entitled to refund, the impugned orders were set aside, and the matter was remanded to the jurisdictional adjudicating authority to quantify the refund and decide afresh. Case-Laws Central Excise Mon, 30 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87034