https://www.taxtmi.com/caselaws?id=291628 The Tribunal held that the valuation of goods cleared post-amalgamation approval should be as per Rule 8 from the effective date of amalgamation, emphasizing the High Court's order. Due to lack of awareness about the High Court order during the disputed period, the requirement of Section 4 could not attract Rule 8 of the Central Excise Valuation Rules, 2000. Consequently, the Tribunal set aside the demand for differential duty, upholding the appellant's appeal and emphasizing the importance of the effective date of amalgamation in determining the valuation of goods for excise duty purposes. en-us Fri, 02 Nov 2018 00:00:00 +0530 Fri, 20 Nov 2020 12:07:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291628 The Tribunal held that the valuation of goods cleared post-amalgamation approval should be as per Rule 8 from the effective date of amalgamation, emphasizing the High Court's order. Due to lack of awareness about the High Court order during the disputed period, the requirement of Section 4 could not attract Rule 8 of the Central Excise Valuation Rules, 2000. Consequently, the Tribunal set aside the demand for differential duty, upholding the appellant's appeal and emphasizing the importance of the effective date of amalgamation in determining the valuation of goods for excise duty purposes. Case-Laws Central Excise Fri, 02 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291628