https://www.taxtmi.com/article/detailed?id=779 The note stresses that when a tribunal or judge proposes to depart from a prior co ordinate-bench decision on identical facts, judicial discipline requires referring the matter to a larger bench; applied to valuation disputes, it notes that charges for freight and transit insurance were excluded from assessable value where removal is at the factory gate, and criticises a subsequent tribunal decision that declined to follow the earlier co ordinate view without a reference, warning that such divergence undermines legal certainty. en-us Fri, 07 May 2010 00:00:00 +0530 Thu, 06 Jan 2011 12:10:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=779 The note stresses that when a tribunal or judge proposes to depart from a prior co ordinate-bench decision on identical facts, judicial discipline requires referring the matter to a larger bench; applied to valuation disputes, it notes that charges for freight and transit insurance were excluded from assessable value where removal is at the factory gate, and criticises a subsequent tribunal decision that declined to follow the earlier co ordinate view without a reference, warning that such divergence undermines legal certainty. Articles Central Excise Fri, 07 May 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=779