https://www.taxtmi.com/caselaws?id=2579 Excise valuation on a comparable goods basis must account for material differences in the condition of the goods and any resulting value addition or abatement. The Court noted that the ex-factory goods were unsorted semi-finished goods, while depot clearances were sorted goods, and the assessee's claim for abatement on that account had not been examined. Because the Department proceeded on the ex-factory price alone without adjusting for the change in character of the goods, the valuation was not shown to be correct under the Central Excise (Valuation) Rules, 1975. The demand was therefore not sustainable, and the valuation adopted by the Department was rejected in favour of the assessee. en-us Thu, 29 Nov 2007 00:00:00 +0530 Wed, 16 Apr 2008 09:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2579 Excise valuation on a comparable goods basis must account for material differences in the condition of the goods and any resulting value addition or abatement. The Court noted that the ex-factory goods were unsorted semi-finished goods, while depot clearances were sorted goods, and the assessee's claim for abatement on that account had not been examined. Because the Department proceeded on the ex-factory price alone without adjusting for the change in character of the goods, the valuation was not shown to be correct under the Central Excise (Valuation) Rules, 1975. The demand was therefore not sustainable, and the valuation adopted by the Department was rejected in favour of the assessee. Case-Laws Central Excise Thu, 29 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2579