https://www.taxtmi.com/caselaws?id=102775 Where an ascertainable ex-factory wholesale price existed at the factory gate, that price was treated as the proper basis for valuation under Section 4 of the Central Excises and Salt Act, 1944. Expenses incurred by consignment agents, depots and branches were not includible in the assessable value, because sales through consignment agents did not justify treating depot-based valuation as a separate basis when the factory gate price was available and identifiable. The valuation adopted in the impugned order was therefore rejected. en-us Tue, 14 May 2002 00:00:00 +0530 Thu, 16 Feb 2012 10:49:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102775 Where an ascertainable ex-factory wholesale price existed at the factory gate, that price was treated as the proper basis for valuation under Section 4 of the Central Excises and Salt Act, 1944. Expenses incurred by consignment agents, depots and branches were not includible in the assessable value, because sales through consignment agents did not justify treating depot-based valuation as a separate basis when the factory gate price was available and identifiable. The valuation adopted in the impugned order was therefore rejected. Case-Laws Central Excise Tue, 14 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102775