https://www.taxtmi.com/caselaws?id=92346 A single departmental appeal against a common appellate order disposing of three separate matters was not maintainable. On valuation, differential discount routed through a consignment agent could not justify a higher assessable value where the bulk of production was sold at the factory gate to wholesale dealers at the approved discount. Because the sales outside Gujarat were not shown to involve a different class of buyers or a separate wholesale price structure, the factory gate sale price remained the proper basis for assessment. The duty demand raised on the differential discount was therefore unjustified, and the appellate order in favour of the assessee was sustained. en-us Wed, 11 Feb 1998 00:00:00 +0530 Mon, 31 Oct 2011 18:44:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92346 A single departmental appeal against a common appellate order disposing of three separate matters was not maintainable. On valuation, differential discount routed through a consignment agent could not justify a higher assessable value where the bulk of production was sold at the factory gate to wholesale dealers at the approved discount. Because the sales outside Gujarat were not shown to involve a different class of buyers or a separate wholesale price structure, the factory gate sale price remained the proper basis for assessment. The duty demand raised on the differential discount was therefore unjustified, and the appellate order in favour of the assessee was sustained. Case-Laws Central Excise Wed, 11 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92346