https://www.taxtmi.com/caselaws?id=41778 Factory-gate wholesale price governed excise valuation where available and the buyer was not a related person, so post-clearance delivery charges and transit insurance were excluded from assessable value. A dealer arrangement on a principal-to-principal basis was not treated as agency, and the dealer margin could not be added to the assessee's assessable value as related-person profit. The writ petitions were not rejected for failure to exhaust statutory remedies after they had been fully heard on merits. The excise demands based on these valuation components were unsustainable. en-us Wed, 04 Apr 1984 00:00:00 +0530 Mon, 07 Jun 2010 10:26:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41778 Factory-gate wholesale price governed excise valuation where available and the buyer was not a related person, so post-clearance delivery charges and transit insurance were excluded from assessable value. A dealer arrangement on a principal-to-principal basis was not treated as agency, and the dealer margin could not be added to the assessee's assessable value as related-person profit. The writ petitions were not rejected for failure to exhaust statutory remedies after they had been fully heard on merits. The excise demands based on these valuation components were unsustainable. Case-Laws Central Excise Wed, 04 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41778