https://www.taxtmi.com/caselaws?id=90239 Valuation of goods removed to depots was governed by Rule 173C(11), which allowed assessment on invoice value so long as the value satisfied Section 4. No finding showed that the invoice value failed that requirement, and the dispute concerned the correct valuation basis rather than undervaluation. The matter was treated as identical to an earlier decision between the same parties, with no sufficient factual distinction to depart from that view. On that basis, invoice value was accepted as the proper assessable value and the demand based on factory gate sale price was not sustained. en-us Tue, 22 Dec 1998 00:00:00 +0530 Tue, 04 Oct 2011 15:48:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90239 Valuation of goods removed to depots was governed by Rule 173C(11), which allowed assessment on invoice value so long as the value satisfied Section 4. No finding showed that the invoice value failed that requirement, and the dispute concerned the correct valuation basis rather than undervaluation. The matter was treated as identical to an earlier decision between the same parties, with no sufficient factual distinction to depart from that view. On that basis, invoice value was accepted as the proper assessable value and the demand based on factory gate sale price was not sustained. Case-Laws Central Excise Tue, 22 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90239