https://www.taxtmi.com/caselaws?id=166725 The Tribunal allowed the appeal, setting aside the Collector (Appeals)'s decision to uphold the assessable value of sulphuric acid for captive consumption at Rs. 575/- per M.T. The Tribunal determined that the assessable value should align with the price charged to bulk buyers, i.e., Rs. 510/- per M.T., due to the absence of additional expenses incurred when selling to large bulk buyers compared to small buyers. The lack of substantial reasoning in the lower authorities' decision supported the Tribunal's ruling in favor of the appellants. en-us Tue, 11 Oct 1983 00:00:00 +0530 Sat, 01 Nov 2014 16:04:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166725 The Tribunal allowed the appeal, setting aside the Collector (Appeals)'s decision to uphold the assessable value of sulphuric acid for captive consumption at Rs. 575/- per M.T. The Tribunal determined that the assessable value should align with the price charged to bulk buyers, i.e., Rs. 510/- per M.T., due to the absence of additional expenses incurred when selling to large bulk buyers compared to small buyers. The lack of substantial reasoning in the lower authorities' decision supported the Tribunal's ruling in favor of the appellants. Case-Laws Central Excise Tue, 11 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166725