https://www.taxtmi.com/caselaws?id=42544 Determination of assessable value under excise law depends on proper factual inquiry into the manufacturing arrangement and the relationship between the parties. Where the record does not show whether the goods were manufactured by the seller on its own account or on behalf of the buyer, and whether the parties were related persons, those questions must first be examined by the statutory excise authority rather than decided by the writ court. The matter was therefore remitted for fresh adjudication after applying the governing Supreme Court principles to the relevant agreements and factual position. en-us Thu, 05 Feb 1987 00:00:00 +0530 Fri, 26 Jun 2020 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42544 Determination of assessable value under excise law depends on proper factual inquiry into the manufacturing arrangement and the relationship between the parties. Where the record does not show whether the goods were manufactured by the seller on its own account or on behalf of the buyer, and whether the parties were related persons, those questions must first be examined by the statutory excise authority rather than decided by the writ court. The matter was therefore remitted for fresh adjudication after applying the governing Supreme Court principles to the relevant agreements and factual position. Case-Laws Central Excise Thu, 05 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42544