https://www.taxtmi.com/caselaws?id=217442 Provisional assessment was validly finalised despite delay because no statutory time limit barred completion, and the show-cause notice was not mandatory where natural justice was otherwise observed; the finalisation was upheld. In valuation, the accepted factory-gate sale price could not be disturbed by reducing the full deduction for returnable crate rental without evidence that the claimed amount was inflated or that related-person pricing existed, so the partial addition failed. Advertisement charges and notional interest on advance deposits were also excluded because the department did not prove they formed extra consideration for the goods; the assessee succeeded on the valuation dispute. en-us Tue, 04 Sep 2012 00:00:00 +0530 Tue, 07 May 2013 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217442 Provisional assessment was validly finalised despite delay because no statutory time limit barred completion, and the show-cause notice was not mandatory where natural justice was otherwise observed; the finalisation was upheld. In valuation, the accepted factory-gate sale price could not be disturbed by reducing the full deduction for returnable crate rental without evidence that the claimed amount was inflated or that related-person pricing existed, so the partial addition failed. Advertisement charges and notional interest on advance deposits were also excluded because the department did not prove they formed extra consideration for the goods; the assessee succeeded on the valuation dispute. Case-Laws Central Excise Tue, 04 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217442