https://www.taxtmi.com/caselaws?id=107633 Where goods were sold both at the factory gate and from depots, the ex-factory sale price was the normal wholesale price and formed the assessable value under Section 4(1)(a) of the Central Excise Act, 1944. On that basis, duty had already been correctly discharged, so the attempt to enhance depot-clearance valuation by adding bundling and strapping charges lacked legal foundation. The demand and penalty were therefore unsustainable and were set aside. en-us Mon, 07 Jul 2003 00:00:00 +0530 Fri, 23 Mar 2012 18:35:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107633 Where goods were sold both at the factory gate and from depots, the ex-factory sale price was the normal wholesale price and formed the assessable value under Section 4(1)(a) of the Central Excise Act, 1944. On that basis, duty had already been correctly discharged, so the attempt to enhance depot-clearance valuation by adding bundling and strapping charges lacked legal foundation. The demand and penalty were therefore unsustainable and were set aside. Case-Laws Central Excise Mon, 07 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107633