https://www.taxtmi.com/caselaws?id=351586 The Tribunal dismissed the appeals by both the department and the assessee, upholding the adjudicating authority's decision on the valuation of manufactured malt. The Tribunal rejected the department's argument for valuation under Rule 10A(iii) and upheld the decision to drop the demand for differential duty under Rule 8. Additionally, the Tribunal ruled that the value of sprouts emerging during malt production, when sold to a third party, should be added to the malt's value for excise duty, affirming the adjudicating authority's decision on this issue. en-us Wed, 01 Nov 2017 00:00:00 +0530 Mon, 18 Dec 2017 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351586 The Tribunal dismissed the appeals by both the department and the assessee, upholding the adjudicating authority's decision on the valuation of manufactured malt. The Tribunal rejected the department's argument for valuation under Rule 10A(iii) and upheld the decision to drop the demand for differential duty under Rule 8. Additionally, the Tribunal ruled that the value of sprouts emerging during malt production, when sold to a third party, should be added to the malt's value for excise duty, affirming the adjudicating authority's decision on this issue. Case-Laws Central Excise Wed, 01 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351586