https://www.taxtmi.com/caselaws?id=204195 The Tribunal set aside the impugned order and remanded the matter to the Commissioner (Appeals) for a de novo decision. The Commissioner (Appeals) is directed to determine the relationship status between the appellant and other entities, ascertain if sales are retail, calculate the margin between wholesale and retail prices, and examine the nature of "delivery charges" for inclusion in the assessable value in line with Supreme Court judgments. The decision underscores the importance of accurately determining assessable value through a comprehensive analysis of transactions and proper application of legal provisions. en-us Tue, 13 Apr 2010 00:00:00 +0530 Fri, 08 Jul 2011 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204195 The Tribunal set aside the impugned order and remanded the matter to the Commissioner (Appeals) for a de novo decision. The Commissioner (Appeals) is directed to determine the relationship status between the appellant and other entities, ascertain if sales are retail, calculate the margin between wholesale and retail prices, and examine the nature of "delivery charges" for inclusion in the assessable value in line with Supreme Court judgments. The decision underscores the importance of accurately determining assessable value through a comprehensive analysis of transactions and proper application of legal provisions. Case-Laws Central Excise Tue, 13 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204195