https://www.taxtmi.com/caselaws?id=126438 The Tribunal upheld the valuation of goods based on the agreement with Government hospitals, rejecting the argument that goods should be valued at lower agent prices. The Tribunal emphasized the need for alignment of facts in first and subsequent show cause notices to determine the limitation period, noting differences in subject matter and circumstances. Discretion under Section 35F of the Central Excise Act was not exercised due to lack of grounds, with the applicants directed to deposit the demanded amount within eight weeks. en-us Wed, 03 Jun 2009 00:00:00 +0530 Tue, 06 Nov 2012 16:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126438 The Tribunal upheld the valuation of goods based on the agreement with Government hospitals, rejecting the argument that goods should be valued at lower agent prices. The Tribunal emphasized the need for alignment of facts in first and subsequent show cause notices to determine the limitation period, noting differences in subject matter and circumstances. Discretion under Section 35F of the Central Excise Act was not exercised due to lack of grounds, with the applicants directed to deposit the demanded amount within eight weeks. Case-Laws Central Excise Wed, 03 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126438