https://www.taxtmi.com/caselaws?id=96291 Different contractual prices for the same goods may be accepted for excise valuation where the buyers are distinct Central Excise entities and the price variation is explained by the terms and quantum of supply. The record showed that the purchasers were separate entities at different locations, and the differential pricing reflected contractual arrangements rather than an unsupported valuation distinction. The earlier authorities had not properly examined this factual justification and sustained the demand on an incomplete appreciation of the material. The differential duty demand was therefore held unsustainable, the assessee's position was accepted, and the impugned order was set aside with consequential relief. en-us Mon, 18 Dec 2000 00:00:00 +0530 Tue, 20 Dec 2011 16:30:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96291 Different contractual prices for the same goods may be accepted for excise valuation where the buyers are distinct Central Excise entities and the price variation is explained by the terms and quantum of supply. The record showed that the purchasers were separate entities at different locations, and the differential pricing reflected contractual arrangements rather than an unsupported valuation distinction. The earlier authorities had not properly examined this factual justification and sustained the demand on an incomplete appreciation of the material. The differential duty demand was therefore held unsustainable, the assessee's position was accepted, and the impugned order was set aside with consequential relief. Case-Laws Central Excise Mon, 18 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96291