https://www.taxtmi.com/caselaws?id=3974 The Appellate Tribunal upheld the Commissioner's decision that duty payment for coated abrasives should be based on the value at the time of removal from the factory to the depot, without considering subsequent sales prices. The Tribunal dismissed the Revenue's appeals, emphasizing that duty demands were unwarranted due to minimal impact of discount variations on duty liability. The judgment clarified the valuation method for duty calculation on such goods, favoring the respondents and highlighting the importance of initial value for duty assessment. en-us Mon, 10 Dec 2007 00:00:00 +0530 Wed, 14 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3974 The Appellate Tribunal upheld the Commissioner's decision that duty payment for coated abrasives should be based on the value at the time of removal from the factory to the depot, without considering subsequent sales prices. The Tribunal dismissed the Revenue's appeals, emphasizing that duty demands were unwarranted due to minimal impact of discount variations on duty liability. The judgment clarified the valuation method for duty calculation on such goods, favoring the respondents and highlighting the importance of initial value for duty assessment. Case-Laws Central Excise Mon, 10 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3974