https://www.taxtmi.com/caselaws?id=42640 Section 4 of the Central Excises and Salt Act, 1944 requires excisable goods to be valued at the normal wholesale price where the buyer is not a related person and price is the sole consideration. Once the distributors were found not to be related persons, excise duty collected on the higher value based on their resale price became excess levy and was refundable. The protest against payment was read broadly and was not confined to one class of sales, so it covered all payments made on the related-person basis. Rule 233B of the Central Excise Rules, 1944 did not require any special form of protest and did not aid the Revenue. en-us Tue, 30 Jan 1990 00:00:00 +0530 Tue, 22 Jul 2014 08:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42640 Section 4 of the Central Excises and Salt Act, 1944 requires excisable goods to be valued at the normal wholesale price where the buyer is not a related person and price is the sole consideration. Once the distributors were found not to be related persons, excise duty collected on the higher value based on their resale price became excess levy and was refundable. The protest against payment was read broadly and was not confined to one class of sales, so it covered all payments made on the related-person basis. Rule 233B of the Central Excise Rules, 1944 did not require any special form of protest and did not aid the Revenue. Case-Laws Central Excise Tue, 30 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42640