https://www.taxtmi.com/caselaws?id=117332 The Tribunal rejected the Revenue's appeal challenging the valuation of telecommunication equipment, deductions on late supply of goods, and the acceptance of a previous decision. It affirmed the Commissioner's assessment order, determining the assessable value based on transaction values and commercial considerations. The Tribunal upheld the decision in the Telephone Cables Ltd. case, emphasizing the finality of the Supreme Court's dismissal of the appeal against it. The transaction was deemed purely commercial, with no other considerations affecting its validity. en-us Mon, 05 Dec 2005 00:00:00 +0530 Thu, 21 Jun 2012 17:59:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117332 The Tribunal rejected the Revenue's appeal challenging the valuation of telecommunication equipment, deductions on late supply of goods, and the acceptance of a previous decision. It affirmed the Commissioner's assessment order, determining the assessable value based on transaction values and commercial considerations. The Tribunal upheld the decision in the Telephone Cables Ltd. case, emphasizing the finality of the Supreme Court's dismissal of the appeal against it. The transaction was deemed purely commercial, with no other considerations affecting its validity. Case-Laws Central Excise Mon, 05 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117332