https://www.taxtmi.com/caselaws?id=44889 The Supreme Court set aside the judgment under appeal, allowing the appellant's appeal with no order as to costs. The dispute involved the valuation of Aluminium rods under a price control order issued by the Government of India. The Court held that the controlled price should be considered the normal price for goods sold in wholesale trade, as per the Central Excise Act, 1944. The Tribunal's reasoning for not considering the controlled price as the normal price was deemed incorrect, and the price fixed by the October 18, 1978 notification for Aluminium Rods was considered the normal price. en-us Thu, 04 Dec 1997 00:00:00 +0530 Wed, 21 Sep 2016 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44889 The Supreme Court set aside the judgment under appeal, allowing the appellant's appeal with no order as to costs. The dispute involved the valuation of Aluminium rods under a price control order issued by the Government of India. The Court held that the controlled price should be considered the normal price for goods sold in wholesale trade, as per the Central Excise Act, 1944. The Tribunal's reasoning for not considering the controlled price as the normal price was deemed incorrect, and the price fixed by the October 18, 1978 notification for Aluminium Rods was considered the normal price. Case-Laws Central Excise Thu, 04 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44889