https://www.taxtmi.com/caselaws?id=115514 The Appellate Tribunal CESTAT, Mumbai allowed the appeal by job workers for a company, emphasizing adherence to the valuation principles established by the Constitutional Bench in the Ujjagar Prints case. The Tribunal highlighted that duty payment should be based on the correct assessable value as per approved costing principles. Since the Revenue failed to demonstrate that discounts reduced the assessable value below the Ujjagar Prints formula, the appeal was allowed, and the impugned order was set aside. en-us Wed, 03 Aug 2005 00:00:00 +0530 Wed, 30 May 2012 16:31:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115514 The Appellate Tribunal CESTAT, Mumbai allowed the appeal by job workers for a company, emphasizing adherence to the valuation principles established by the Constitutional Bench in the Ujjagar Prints case. The Tribunal highlighted that duty payment should be based on the correct assessable value as per approved costing principles. Since the Revenue failed to demonstrate that discounts reduced the assessable value below the Ujjagar Prints formula, the appeal was allowed, and the impugned order was set aside. Case-Laws Central Excise Wed, 03 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115514