https://www.taxtmi.com/caselaws?id=114958 The Tribunal ruled in favor of the Appellants, M/s. Kisan Sahkari Chinni Mills Ltd., in the case concerning the assessable value of Ethyl Alcohol Denatured under Section 4 of the Central Excise Act. The Tribunal found that the price charged by the Appellants to M/s. Vam Organic Chemicals Ltd. should be considered the normal price under Section 4(1)(a) as it was the sole consideration for the sale and the buyer was not a related person. Consequently, the Tribunal set aside the orders and allowed the appeals, emphasizing the application of Section 4(1)(a) in determining the assessable value. en-us Wed, 02 Feb 2005 00:00:00 +0530 Tue, 22 May 2012 15:52:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114958 The Tribunal ruled in favor of the Appellants, M/s. Kisan Sahkari Chinni Mills Ltd., in the case concerning the assessable value of Ethyl Alcohol Denatured under Section 4 of the Central Excise Act. The Tribunal found that the price charged by the Appellants to M/s. Vam Organic Chemicals Ltd. should be considered the normal price under Section 4(1)(a) as it was the sole consideration for the sale and the buyer was not a related person. Consequently, the Tribunal set aside the orders and allowed the appeals, emphasizing the application of Section 4(1)(a) in determining the assessable value. Case-Laws Central Excise Wed, 02 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114958