https://www.taxtmi.com/caselaws?id=172734 The Tribunal concluded that the wholesale price for BSC brand shoes is applicable to Bata brand shoes for valuation under Section 4 of the Central Excises & Salt Act. The request for additional evidence by the respondents was denied, and the commercial recognition argument was not substantiated with evidence. The Tribunal emphasized the consistency in valuation principles before and after the introduction of the new Section 4. en-us Fri, 23 May 1986 00:00:00 +0530 Fri, 28 Aug 2015 12:18:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172734 The Tribunal concluded that the wholesale price for BSC brand shoes is applicable to Bata brand shoes for valuation under Section 4 of the Central Excises & Salt Act. The request for additional evidence by the respondents was denied, and the commercial recognition argument was not substantiated with evidence. The Tribunal emphasized the consistency in valuation principles before and after the introduction of the new Section 4. Case-Laws Central Excise Fri, 23 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172734