https://www.taxtmi.com/caselaws?id=107891 Valuation of captively consumed stampings and laminations under Rule 6(b)(ii) required reasonable adjustments based on relevant factors, including material characteristics and genuinely comparable goods. Applying one supplier's highest purchase price uniformly to multiple varieties with differing ratings and characteristics, without disclosing the relied-upon material or conducting variety-wise comparison, was arbitrary. The approach also breached remand directions requiring disclosure and a fresh hearing, producing an inflated duty demand without a reasonable evidentiary basis. The demand was therefore unsustainable; the delay-based credit point further supported the assessee's grievance. en-us Thu, 07 Aug 2003 00:00:00 +0530 Tue, 27 Mar 2012 15:41:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107891 Valuation of captively consumed stampings and laminations under Rule 6(b)(ii) required reasonable adjustments based on relevant factors, including material characteristics and genuinely comparable goods. Applying one supplier's highest purchase price uniformly to multiple varieties with differing ratings and characteristics, without disclosing the relied-upon material or conducting variety-wise comparison, was arbitrary. The approach also breached remand directions requiring disclosure and a fresh hearing, producing an inflated duty demand without a reasonable evidentiary basis. The demand was therefore unsustainable; the delay-based credit point further supported the assessee's grievance. Case-Laws Central Excise Thu, 07 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107891