https://www.taxtmi.com/highlights?id=57230 Method of Valuation - assessable value adopted for payment of duty is lower than the actual cost of manufacture of said products - there is no flow back of additional consideration - The Apex Court taking note of the fact that when there was no additional consideration and the goods were cleared to independent buyers, upheld the valuation adopted by the assessee under Section 4(1)(a). - Demand set aside - AT en-us Fri, 19 Mar 2021 10:45:32 +0530 Fri, 19 Mar 2021 10:45:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57230 Method of Valuation - assessable value adopted for payment of duty is lower than the actual cost of manufacture of said products - there is no flow back of additional consideration - The Apex Court taking note of the fact that when there was no additional consideration and the goods were cleared to independent buyers, upheld the valuation adopted by the assessee under Section 4(1)(a). - Demand set aside - AT Highlights Central Excise Fri, 19 Mar 2021 10:45:32 +0530 https://www.taxtmi.com/highlights?id=57230