https://www.taxtmi.com/caselaws?id=327293 The High Court set aside the Assistant Commissioner's order confirming central excise duty demand, emphasizing the importance of adhering to Tribunal judgments until appealed. The Court stressed judicial discipline and the obligation to follow superior court decisions, criticizing the reliance on incorrect precedents like Southern Structures Ltd. and an overruled case. The decision aimed to uphold legal principles and ensure consistency in applying legal precedents, without expressing an opinion on the inclusion of pre-delivery inspection charges in the assessable value. en-us Thu, 28 Apr 2016 00:00:00 +0530 Mon, 04 Sep 2017 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327293 The High Court set aside the Assistant Commissioner's order confirming central excise duty demand, emphasizing the importance of adhering to Tribunal judgments until appealed. The Court stressed judicial discipline and the obligation to follow superior court decisions, criticizing the reliance on incorrect precedents like Southern Structures Ltd. and an overruled case. The decision aimed to uphold legal principles and ensure consistency in applying legal precedents, without expressing an opinion on the inclusion of pre-delivery inspection charges in the assessable value. Case-Laws Central Excise Thu, 28 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327293