https://www.taxtmi.com/caselaws?id=99236 Where factory gate price was available for a substantial part of the clearances, depot clearances were to be valued on that basis for central excise purposes, and handling charges recovered on goods cleared from the sales depot were not includible in assessable value. The valuation dispute was confined to the present proceedings, while any separate grievance about recovery of duty on other price elements could be pursued, if at all, under Section 11D of the Central Excise Act, 1944. On that reasoning, the valuation adopted in the impugned order was set aside. en-us Sat, 14 Oct 2000 00:00:00 +0530 Wed, 25 Jan 2012 16:36:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99236 Where factory gate price was available for a substantial part of the clearances, depot clearances were to be valued on that basis for central excise purposes, and handling charges recovered on goods cleared from the sales depot were not includible in assessable value. The valuation dispute was confined to the present proceedings, while any separate grievance about recovery of duty on other price elements could be pursued, if at all, under Section 11D of the Central Excise Act, 1944. On that reasoning, the valuation adopted in the impugned order was set aside. Case-Laws Central Excise Sat, 14 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99236