https://www.taxtmi.com/caselaws?id=268152 For excise valuation under Section 4 of the Central Excises and Salt Act, 1944, a higher sugar price permitted by interim court orders was treated as a price fixed under law within the proviso to Section 4. The manufacturer had cleared goods at that higher price, while duty was paid only on the notified Government price. Because the interim orders legally allowed sale at the higher price, the differential duty demand on the lower valuation basis was unsustainable. The Board circular was considered inapplicable because it related to a different context. en-us Wed, 23 Sep 2015 00:00:00 +0530 Fri, 08 Jan 2016 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268152 For excise valuation under Section 4 of the Central Excises and Salt Act, 1944, a higher sugar price permitted by interim court orders was treated as a price fixed under law within the proviso to Section 4. The manufacturer had cleared goods at that higher price, while duty was paid only on the notified Government price. Because the interim orders legally allowed sale at the higher price, the differential duty demand on the lower valuation basis was unsustainable. The Board circular was considered inapplicable because it related to a different context. Case-Laws Central Excise Wed, 23 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268152