https://www.taxtmi.com/caselaws?id=265082 Post-clearance price escalation receipts were not automatically includible in excise assessable value because valuation depends on the price at the time of clearance. Absent material showing that the later payment formed part of the original sale price, or that the declared price was understated or depressed through any suspicious arrangement, the additional amount could not be added to transaction value. The assessee therefore succeeded on valuation. en-us Thu, 03 Sep 2015 00:00:00 +0530 Fri, 01 Jan 2016 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265082 Post-clearance price escalation receipts were not automatically includible in excise assessable value because valuation depends on the price at the time of clearance. Absent material showing that the later payment formed part of the original sale price, or that the declared price was understated or depressed through any suspicious arrangement, the additional amount could not be added to transaction value. The assessee therefore succeeded on valuation. Case-Laws Central Excise Thu, 03 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265082