https://www.taxtmi.com/caselaws?id=266684 The Tribunal set aside the order directing the appellant to pay a differential duty for rejected granite slabs cleared in the Domestic Tariff Area (DTA) under Notification No. 8/97-C.E. The Tribunal ruled in favor of the appellant, stating that the additional work done on the rejected slabs should not be included in the assessable value as there was no evidence of additional consideration flowing from the buyer to the assessee. The decision highlighted the importance of considering the flow of additional consideration in connection with the sale of goods when determining assessable value under Central Excise rules. en-us Thu, 31 Jul 2014 00:00:00 +0530 Thu, 22 Oct 2015 21:45:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266684 The Tribunal set aside the order directing the appellant to pay a differential duty for rejected granite slabs cleared in the Domestic Tariff Area (DTA) under Notification No. 8/97-C.E. The Tribunal ruled in favor of the appellant, stating that the additional work done on the rejected slabs should not be included in the assessable value as there was no evidence of additional consideration flowing from the buyer to the assessee. The decision highlighted the importance of considering the flow of additional consideration in connection with the sale of goods when determining assessable value under Central Excise rules. Case-Laws Central Excise Thu, 31 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266684