https://www.taxtmi.com/caselaws?id=125155 Where an assessee charged the same price to all buyers and there was no legally cognisable discrimination or suppression of assessable value, valuation remained under Section 4(1)(a) of the Central Excise Act, 1944. The special valuation mechanism under Section 4(1)(b) and Rules 8 and 9 of the Central Excise Valuation Rules, 2000 was not attracted because no basis existed to depart from transaction value. The assessee was therefore entitled to consequential relief in accordance with law. en-us Wed, 04 Feb 2009 00:00:00 +0530 Sat, 20 Oct 2012 10:47:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125155 Where an assessee charged the same price to all buyers and there was no legally cognisable discrimination or suppression of assessable value, valuation remained under Section 4(1)(a) of the Central Excise Act, 1944. The special valuation mechanism under Section 4(1)(b) and Rules 8 and 9 of the Central Excise Valuation Rules, 2000 was not attracted because no basis existed to depart from transaction value. The assessee was therefore entitled to consequential relief in accordance with law. Case-Laws Central Excise Wed, 04 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125155