https://www.taxtmi.com/caselaws?id=126208 The Tribunal resolved a dispute concerning the valuation of motor vehicle chassis under Section 4(1)(a) of the Central Excise Act. It determined that duty calculation should be based on the price charged to government departments, following a pattern of sales. The Tribunal applied legal principles from prior cases, upholding the duty calculation method used by lower authorities. Considering amendments to Section 4 post-1996, the Tribunal adjusted the demand for differential duty, partially allowing the appeal and acknowledging the extra amount realized as cum-duty in the assessment process. en-us Mon, 11 May 2009 00:00:00 +0530 Sat, 03 Nov 2012 12:55:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126208 The Tribunal resolved a dispute concerning the valuation of motor vehicle chassis under Section 4(1)(a) of the Central Excise Act. It determined that duty calculation should be based on the price charged to government departments, following a pattern of sales. The Tribunal applied legal principles from prior cases, upholding the duty calculation method used by lower authorities. Considering amendments to Section 4 post-1996, the Tribunal adjusted the demand for differential duty, partially allowing the appeal and acknowledging the extra amount realized as cum-duty in the assessment process. Case-Laws Central Excise Mon, 11 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126208