https://www.taxtmi.com/caselaws?id=397508 Excise valuation disputes involving alleged cash over invoice value must first be tested under the statutory sequence: for clearances before 01.07.2000, the authority must determine whether the sale falls under Section 4(1)(a) or, if not, under Section 4(1)(b) and the applicable Valuation Rules; for clearances on or after 01.07.2000, transaction value must be assessed transaction-wise, and recourse to Section 4(1)(b) and the 2000 Rules is required where the conditions of Section 4(1)(a) are not met. A blanket addition of alleged cash collections or a uniform across-the-board valuation based on limited transactions is impermissible. Fresh adjudication on the correct statutory basis is required. en-us Wed, 19 Aug 2020 00:00:00 +0530 Mon, 30 Nov 2020 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397508 Excise valuation disputes involving alleged cash over invoice value must first be tested under the statutory sequence: for clearances before 01.07.2000, the authority must determine whether the sale falls under Section 4(1)(a) or, if not, under Section 4(1)(b) and the applicable Valuation Rules; for clearances on or after 01.07.2000, transaction value must be assessed transaction-wise, and recourse to Section 4(1)(b) and the 2000 Rules is required where the conditions of Section 4(1)(a) are not met. A blanket addition of alleged cash collections or a uniform across-the-board valuation based on limited transactions is impermissible. Fresh adjudication on the correct statutory basis is required. Case-Laws Central Excise Wed, 19 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397508