https://www.taxtmi.com/caselaws?id=41402 The court upheld the judgment of the learned Single Judge, dismissing the writ appeal filed by the Union of India. The assessable value for excise duty purposes shall be the price at which the respondents sell their products to the main dealer. The court also refused the appellant's oral prayer for leave to appeal to the Supreme Court, stating that the case did not involve any substantial question of law of general importance. The writ appeal was dismissed with no order as to costs, and the prayer for a certificate to appeal to the Supreme Court was refused. en-us Tue, 07 Dec 1982 00:00:00 +0530 Wed, 02 Jun 2010 18:03:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41402 The court upheld the judgment of the learned Single Judge, dismissing the writ appeal filed by the Union of India. The assessable value for excise duty purposes shall be the price at which the respondents sell their products to the main dealer. The court also refused the appellant's oral prayer for leave to appeal to the Supreme Court, stating that the case did not involve any substantial question of law of general importance. The writ appeal was dismissed with no order as to costs, and the prayer for a certificate to appeal to the Supreme Court was refused. Case-Laws Central Excise Tue, 07 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41402