https://www.taxtmi.com/caselaws?id=108477 The Tribunal upheld the plea that subsequent sale prices to an independent buyer could be used to determine the assessable value of preceding clearances. The appeal was disposed of with the determination that the prices to independent buyers as declared would be the prices for the clearance of goods for captive consumption, applying Rule 4 of the Central Excise Valuation Rules, 1975. The Tribunal set aside the valuation determined under Rule 6(b)(ii) by the Commissioner and found that the extended period of limitation was applicable. en-us Fri, 11 Apr 2003 00:00:00 +0530 Sat, 31 Mar 2012 17:44:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108477 The Tribunal upheld the plea that subsequent sale prices to an independent buyer could be used to determine the assessable value of preceding clearances. The appeal was disposed of with the determination that the prices to independent buyers as declared would be the prices for the clearance of goods for captive consumption, applying Rule 4 of the Central Excise Valuation Rules, 1975. The Tribunal set aside the valuation determined under Rule 6(b)(ii) by the Commissioner and found that the extended period of limitation was applicable. Case-Laws Central Excise Fri, 11 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108477