https://www.taxtmi.com/caselaws?id=45494 Where excisable goods are sold directly to buyers and no wholesale market exists, the direct-sale price cannot be treated as a wholesale price for valuation purposes. On the factual findings accepted by the Collector (Appeals) and CEGAT, sales to dealers were limited and did not establish a wholesale market, so valuation had to proceed under Rule 6(a) of the Central Excise (Valuation) Rules, 1975. The CEGAT's valuation was therefore upheld and required no interference. en-us Wed, 09 Feb 2000 00:00:00 +0530 Mon, 12 Jul 2010 10:53:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45494 Where excisable goods are sold directly to buyers and no wholesale market exists, the direct-sale price cannot be treated as a wholesale price for valuation purposes. On the factual findings accepted by the Collector (Appeals) and CEGAT, sales to dealers were limited and did not establish a wholesale market, so valuation had to proceed under Rule 6(a) of the Central Excise (Valuation) Rules, 1975. The CEGAT's valuation was therefore upheld and required no interference. Case-Laws Central Excise Wed, 09 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45494