https://www.taxtmi.com/caselaws?id=253386 Captive-consumption valuation under Rule 6(b)(i) of the Central Excise (Valuation) Rules, 1975 must be based on comparable goods only after the proper officer examines material differences between the assessed goods and the comparator, including grade and other relevant characteristics; a mere reliance on another factory's sale price is insufficient. Where similarly placed notices founded on the same comparison had been withdrawn, the authority was expected to follow the same course to maintain judicial discipline. On that basis, the notice and consequential demand were treated as unsustainable. en-us Wed, 09 Apr 2014 00:00:00 +0530 Sat, 22 Nov 2014 11:50:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253386 Captive-consumption valuation under Rule 6(b)(i) of the Central Excise (Valuation) Rules, 1975 must be based on comparable goods only after the proper officer examines material differences between the assessed goods and the comparator, including grade and other relevant characteristics; a mere reliance on another factory's sale price is insufficient. Where similarly placed notices founded on the same comparison had been withdrawn, the authority was expected to follow the same course to maintain judicial discipline. On that basis, the notice and consequential demand were treated as unsustainable. Case-Laws Central Excise Wed, 09 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253386