https://www.taxtmi.com/caselaws?id=256088 The Court upheld the decisions of the Commissioner (Appeals) and the Tribunal in favor of the assessee, dismissing the Revenue's appeal. The doctrine of merger was deemed applicable despite different subject matters in the appeals, preventing the Revenue from challenging prior decisions on the inclusion of transportation charges in the assessable value and the application of Rule 8 of the Valuation Rules. The Court found the Revenue's further appeal unjustified, emphasizing the lack of grounds for re-evaluating previously settled issues. en-us Thu, 22 Jan 2015 00:00:00 +0530 Thu, 13 Aug 2015 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256088 The Court upheld the decisions of the Commissioner (Appeals) and the Tribunal in favor of the assessee, dismissing the Revenue's appeal. The doctrine of merger was deemed applicable despite different subject matters in the appeals, preventing the Revenue from challenging prior decisions on the inclusion of transportation charges in the assessable value and the application of Rule 8 of the Valuation Rules. The Court found the Revenue's further appeal unjustified, emphasizing the lack of grounds for re-evaluating previously settled issues. Case-Laws Central Excise Thu, 22 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256088