https://www.taxtmi.com/caselaws?id=95346 Where no evidence showed that the manufacturer received any additional consideration for molasses, and no valid statutory order fixing a higher sale price was produced, the wholesale price actually realised remained the assessable value under Section 4 of the Central Excise Act, 1944. Alleged State subsidy or a purported fixed price could not be added to the assessable value without proof. On that basis, duty paid on the normal sale price was held correct, no further demand was sustainable, and the appeals were allowed with the impugned orders set aside. en-us Thu, 21 Dec 2000 00:00:00 +0530 Sat, 10 Dec 2011 13:36:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95346 Where no evidence showed that the manufacturer received any additional consideration for molasses, and no valid statutory order fixing a higher sale price was produced, the wholesale price actually realised remained the assessable value under Section 4 of the Central Excise Act, 1944. Alleged State subsidy or a purported fixed price could not be added to the assessable value without proof. On that basis, duty paid on the normal sale price was held correct, no further demand was sustainable, and the appeals were allowed with the impugned orders set aside. Case-Laws Central Excise Thu, 21 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95346