https://www.taxtmi.com/caselaws?id=89240 Where the selling price of finished goods was available and not disputed, assessable value had to be determined under the primary price-based valuation provision rather than the residual cost-of-production rules. The availability of an undisputed price made resort to the alternative valuation mechanism unnecessary, and the Revenue's reliance on decisions involving captive consumption or disputed inclusions was distinguished. The lower appellate order was upheld, and the demand and penalty confirmed by the original authority did not survive. en-us Mon, 15 Dec 1997 00:00:00 +0530 Sat, 24 Sep 2011 12:55:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89240 Where the selling price of finished goods was available and not disputed, assessable value had to be determined under the primary price-based valuation provision rather than the residual cost-of-production rules. The availability of an undisputed price made resort to the alternative valuation mechanism unnecessary, and the Revenue's reliance on decisions involving captive consumption or disputed inclusions was distinguished. The lower appellate order was upheld, and the demand and penalty confirmed by the original authority did not survive. Case-Laws Central Excise Mon, 15 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89240