https://www.taxtmi.com/caselaws?id=44737 The Supreme Court allowed the appeal by the Union of India, setting aside the Patna High Court's judgment. The Court held that the High Court should not have entertained the writ petition challenging the assessment of excisable goods, emphasizing that the Assistant Collector has the authority to conduct assessments and determine valuation. The Supreme Court directed the Assistant Collector to promptly finalize the assessment based on the price at which the company sold vehicles at the factory gate, stating that the High Court cannot interfere with the assessment process. en-us Mon, 10 Nov 1997 00:00:00 +0530 Sat, 01 Aug 2015 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44737 The Supreme Court allowed the appeal by the Union of India, setting aside the Patna High Court's judgment. The Court held that the High Court should not have entertained the writ petition challenging the assessment of excisable goods, emphasizing that the Assistant Collector has the authority to conduct assessments and determine valuation. The Supreme Court directed the Assistant Collector to promptly finalize the assessment based on the price at which the company sold vehicles at the factory gate, stating that the High Court cannot interfere with the assessment process. Case-Laws Central Excise Mon, 10 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44737