https://www.taxtmi.com/caselaws?id=110876 The Tribunal ruled in favor of the appellant, setting aside the challenged orders and allowing the appeals to proceed successfully. The primary issue concerned the inclusion of the value of the pattern in the assessable value of castings, with the appellant contesting the Revenue's calculation method. The Tribunal noted the lack of a clear basis for the Revenue's calculation and found the appellant's alternative calculation, supported by certificates from professionals, to be valid. As there was no contradictory evidence from the Revenue, the Tribunal found no justification to uphold the impugned order. en-us Wed, 04 Feb 2004 00:00:00 +0530 Thu, 19 Apr 2012 10:04:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110876 The Tribunal ruled in favor of the appellant, setting aside the challenged orders and allowing the appeals to proceed successfully. The primary issue concerned the inclusion of the value of the pattern in the assessable value of castings, with the appellant contesting the Revenue's calculation method. The Tribunal noted the lack of a clear basis for the Revenue's calculation and found the appellant's alternative calculation, supported by certificates from professionals, to be valid. As there was no contradictory evidence from the Revenue, the Tribunal found no justification to uphold the impugned order. Case-Laws Central Excise Wed, 04 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110876