https://www.taxtmi.com/caselaws?id=172313 Assessable value for SKO and LPG sold under the Administered Price Mechanism did not include the additional amount met from the oil pool account or subsidy, because that amount was not received from ultimate consumers. The article notes that the post-amendment position under section 4 had already been settled by a Larger Bench and followed in later Tribunal rulings, so no different valuation result was warranted on these facts. The assessee's valuation method was sustained. en-us Wed, 06 Aug 2008 00:00:00 +0530 Thu, 31 Aug 2017 09:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172313 Assessable value for SKO and LPG sold under the Administered Price Mechanism did not include the additional amount met from the oil pool account or subsidy, because that amount was not received from ultimate consumers. The article notes that the post-amendment position under section 4 had already been settled by a Larger Bench and followed in later Tribunal rulings, so no different valuation result was warranted on these facts. The assessee's valuation method was sustained. Case-Laws Central Excise Wed, 06 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172313