https://www.taxtmi.com/caselaws?id=44863 Excisable goods sold in retail were said to fall for valuation under Rule 6(a) of the Central Excise (Valuation) Rules, 1975, where retail price had to be adjusted to arrive at wholesale value, rather than under Section 4(1)(a) of the Central Excises and Salt Act, 1944. The Tribunal had already fixed assessable value on that basis, and once that order was affirmed by the Supreme Court, departmental authorities were bound to give effect to it. A contrary show cause notice was inconsistent with judicial discipline and could not stand. en-us Mon, 19 May 1997 00:00:00 +0530 Mon, 05 Jul 2010 12:37:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44863 Excisable goods sold in retail were said to fall for valuation under Rule 6(a) of the Central Excise (Valuation) Rules, 1975, where retail price had to be adjusted to arrive at wholesale value, rather than under Section 4(1)(a) of the Central Excises and Salt Act, 1944. The Tribunal had already fixed assessable value on that basis, and once that order was affirmed by the Supreme Court, departmental authorities were bound to give effect to it. A contrary show cause notice was inconsistent with judicial discipline and could not stand. Case-Laws Central Excise Mon, 19 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44863