https://www.taxtmi.com/caselaws?id=609 The Appellate Tribunal CESTAT, New Delhi, set aside the impugned order and allowed the appeal in a case concerning the valuation of electrical items under the Central Excise Act, 1944. The Tribunal found in favor of the appellant, emphasizing the importance of following established judicial precedents. It clarified that the correct valuation method for the items should be under Section 4, not Section 4A, reaffirming the need for consistency and respect for higher judicial decisions. The Tribunal also noted the impropriety of the Commissioner's disregard for authoritative orders in the matter. en-us Tue, 30 May 2006 00:00:00 +0530 Sun, 13 Apr 2008 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=609 The Appellate Tribunal CESTAT, New Delhi, set aside the impugned order and allowed the appeal in a case concerning the valuation of electrical items under the Central Excise Act, 1944. The Tribunal found in favor of the appellant, emphasizing the importance of following established judicial precedents. It clarified that the correct valuation method for the items should be under Section 4, not Section 4A, reaffirming the need for consistency and respect for higher judicial decisions. The Tribunal also noted the impropriety of the Commissioner's disregard for authoritative orders in the matter. Case-Laws Central Excise Tue, 30 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=609