https://www.taxtmi.com/caselaws?id=411796 Excise valuation may permit deduction of interest on receivables and collection charges where evidence shows they were built into the credit-sale price and can be verified invoice-wise through declarations, certificates and departmental scrutiny. The document also notes that once a final decision in the assessee's own case has settled the same valuation issue for a later period, the Department should not take an inconsistent stand for an earlier period on that identical point. On that basis, the valuation additions and consequential demand are stated not to survive, and the claimed deductions are treated as admissible. en-us Tue, 31 Aug 2021 00:00:00 +0530 Fri, 03 Sep 2021 09:06:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411796 Excise valuation may permit deduction of interest on receivables and collection charges where evidence shows they were built into the credit-sale price and can be verified invoice-wise through declarations, certificates and departmental scrutiny. The document also notes that once a final decision in the assessee's own case has settled the same valuation issue for a later period, the Department should not take an inconsistent stand for an earlier period on that identical point. On that basis, the valuation additions and consequential demand are stated not to survive, and the claimed deductions are treated as admissible. Case-Laws Central Excise Tue, 31 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411796