https://www.taxtmi.com/caselaws?id=123891 The Appellate Tribunal upheld the decision of the Commissioner (Appeals) that for excise duty calculation purposes, goods should be valued based on the actual selling price rather than the maximum price set under D.P.C.O. regulations, when sold below that price. This decision aligns with the objective of ensuring consumers do not bear a burden higher than prescribed, as per relevant legal judgments, including those of the Hon'ble Supreme Court. The appeal filed by the Revenue was dismissed. en-us Fri, 01 Feb 2008 00:00:00 +0530 Fri, 18 Oct 2019 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123891 The Appellate Tribunal upheld the decision of the Commissioner (Appeals) that for excise duty calculation purposes, goods should be valued based on the actual selling price rather than the maximum price set under D.P.C.O. regulations, when sold below that price. This decision aligns with the objective of ensuring consumers do not bear a burden higher than prescribed, as per relevant legal judgments, including those of the Hon'ble Supreme Court. The appeal filed by the Revenue was dismissed. Case-Laws Central Excise Fri, 01 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123891