https://www.taxtmi.com/caselaws?id=166956 Surrender of advance licences by customers was considered on the question whether it constituted additional consideration includible in assessable value for excise duty. The Tribunal treated the issue as no longer res integra and followed its earlier majority view in the assessee's own case, holding that the demand could not be sustained in light of revenue neutrality. The impugned orders were set aside and both appeals were allowed with consequential relief to the assessee. en-us Fri, 07 Aug 2009 00:00:00 +0530 Mon, 17 Nov 2014 12:08:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166956 Surrender of advance licences by customers was considered on the question whether it constituted additional consideration includible in assessable value for excise duty. The Tribunal treated the issue as no longer res integra and followed its earlier majority view in the assessee's own case, holding that the demand could not be sustained in light of revenue neutrality. The impugned orders were set aside and both appeals were allowed with consequential relief to the assessee. Case-Laws Central Excise Fri, 07 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166956