https://www.taxtmi.com/caselaws?id=348115 Transaction value under central excise valuation includes amounts payable by the buyer in connection with sale, and stamping, verification and testing charges for flow meters were treated as part of the assessable value because verification was required to make the goods marketable; this issue was decided against the assessee. However, a second show cause notice for the same period and the same facts, issued after withdrawal of an earlier notice and containing no new material beyond revised quantification, was held unsustainable, so the demand was set aside in favour of the assessee. en-us Mon, 28 Aug 2017 00:00:00 +0530 Wed, 27 Jun 2018 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348115 Transaction value under central excise valuation includes amounts payable by the buyer in connection with sale, and stamping, verification and testing charges for flow meters were treated as part of the assessable value because verification was required to make the goods marketable; this issue was decided against the assessee. However, a second show cause notice for the same period and the same facts, issued after withdrawal of an earlier notice and containing no new material beyond revised quantification, was held unsustainable, so the demand was set aside in favour of the assessee. Case-Laws Central Excise Mon, 28 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348115