https://www.taxtmi.com/caselaws?id=89088 For excisable goods sold partly at the factory gate and partly through depots, valuation for depot clearances was to be based on the ascertainable ex-factory wholesale price where that normal price was available. The text applies the settled Section 4 principle that factory-gate wholesale sales remain the relevant basis for assessable value, and the depot selling price does not become the valuation basis merely because some clearances are routed through depots. The valuation adopted in the impugned orders was therefore treated as unsustainable on the stated facts. en-us Fri, 19 Jun 1998 00:00:00 +0530 Fri, 23 Sep 2011 12:56:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89088 For excisable goods sold partly at the factory gate and partly through depots, valuation for depot clearances was to be based on the ascertainable ex-factory wholesale price where that normal price was available. The text applies the settled Section 4 principle that factory-gate wholesale sales remain the relevant basis for assessable value, and the depot selling price does not become the valuation basis merely because some clearances are routed through depots. The valuation adopted in the impugned orders was therefore treated as unsustainable on the stated facts. Case-Laws Central Excise Fri, 19 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89088