https://www.taxtmi.com/caselaws?id=165526 The court ruled in favor of the petitioner in the case. It held that the Regional Sales Offices were not to be treated as "related persons" under the Central Excises and Salt Act. Additionally, the court allowed the deduction of transportation charges but rejected other post-manufacturing expenses for determining the assessable value for excise duty purposes. The court emphasized that excise duty should be based on the "normal price" at the factory gate, excluding post-manufacturing expenses. The orders treating the Regional Sales Offices as "related persons" and denying certain deductions were quashed, and the respondents were directed to refund excess excise duty collected. en-us Wed, 05 Jan 1977 00:00:00 +0530 Thu, 31 Jul 2014 11:02:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165526 The court ruled in favor of the petitioner in the case. It held that the Regional Sales Offices were not to be treated as "related persons" under the Central Excises and Salt Act. Additionally, the court allowed the deduction of transportation charges but rejected other post-manufacturing expenses for determining the assessable value for excise duty purposes. The court emphasized that excise duty should be based on the "normal price" at the factory gate, excluding post-manufacturing expenses. The orders treating the Regional Sales Offices as "related persons" and denying certain deductions were quashed, and the respondents were directed to refund excess excise duty collected. Case-Laws Central Excise Wed, 05 Jan 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165526