https://www.taxtmi.com/caselaws?id=269366 Excise valuation depends on the actual sale between the assessee and the buyer: where goods are sold to non-related distributors for a price that is the sole consideration at the time and place of removal, Section 4(1)(a) applies and valuation under Section 4(1)(b) read with Rule 6(b)(ii) is excluded. The buyer's subsequent distribution or use of the goods is irrelevant to valuation. A demand cannot be sustained on a ground not alleged in the show-cause notice, so a tribunal cannot uphold liability on a different factual basis than the one noticed. en-us Tue, 13 Oct 2015 00:00:00 +0530 Sat, 09 Jan 2016 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269366 Excise valuation depends on the actual sale between the assessee and the buyer: where goods are sold to non-related distributors for a price that is the sole consideration at the time and place of removal, Section 4(1)(a) applies and valuation under Section 4(1)(b) read with Rule 6(b)(ii) is excluded. The buyer's subsequent distribution or use of the goods is irrelevant to valuation. A demand cannot be sustained on a ground not alleged in the show-cause notice, so a tribunal cannot uphold liability on a different factual basis than the one noticed. Case-Laws Central Excise Tue, 13 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269366