https://www.taxtmi.com/caselaws?id=111511 The Tribunal held that discounts granted by the appellant should not be deducted from the assessable value of motor vehicle parts for Central Excise purposes. They found that the duty payments were correctly made based on the appellant's sale price, which was lower than dealers' prices due to various additional costs. The impugned orders were set aside, emphasizing the importance of analyzing pricing structures and discounts logically to determine the assessable value accurately in Central Excise valuation disputes. The decision highlights the need for a reasoned and context-specific approach in such matters. en-us Thu, 11 Mar 2004 00:00:00 +0530 Mon, 23 Apr 2012 17:43:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111511 The Tribunal held that discounts granted by the appellant should not be deducted from the assessable value of motor vehicle parts for Central Excise purposes. They found that the duty payments were correctly made based on the appellant's sale price, which was lower than dealers' prices due to various additional costs. The impugned orders were set aside, emphasizing the importance of analyzing pricing structures and discounts logically to determine the assessable value accurately in Central Excise valuation disputes. The decision highlights the need for a reasoned and context-specific approach in such matters. Case-Laws Central Excise Thu, 11 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111511