https://www.taxtmi.com/caselaws?id=92218 An appeal dismissed for non-prosecution was restored where the appellant had asked for disposal on merits. On valuation, excess freight and insurance charges recovered over actual expenditure were treated as not includible in assessable value under section 4 of the Central Excise Act, because the same issue between the same parties had already been decided in the appellant's favour and that prior final decision governed the dispute. The impugned order was set aside and the Commissioner's order was quashed. en-us Tue, 31 Aug 1999 00:00:00 +0530 Mon, 31 Oct 2011 10:39:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92218 An appeal dismissed for non-prosecution was restored where the appellant had asked for disposal on merits. On valuation, excess freight and insurance charges recovered over actual expenditure were treated as not includible in assessable value under section 4 of the Central Excise Act, because the same issue between the same parties had already been decided in the appellant's favour and that prior final decision governed the dispute. The impugned order was set aside and the Commissioner's order was quashed. Case-Laws Central Excise Tue, 31 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92218