https://www.taxtmi.com/caselaws?id=46508 The Supreme Court dismissed the appeal against the Customs, Excise & Gold (Control) Appellate Tribunal's decision, affirming that the excisable goods were correctly valued for charging excise duty based on the wholesale price at which they were sold. The Court held that the normal price under Section 4 of the Central Excise Act was ascertainable, and there were no issues regarding the genuineness of the sale price or any flowback of money, thus upholding the Tribunal's ruling and setting aside the Collector's order. The appeal was dismissed without costs. en-us Thu, 27 Mar 2003 00:00:00 +0530 Thu, 22 Jul 2010 12:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46508 The Supreme Court dismissed the appeal against the Customs, Excise & Gold (Control) Appellate Tribunal's decision, affirming that the excisable goods were correctly valued for charging excise duty based on the wholesale price at which they were sold. The Court held that the normal price under Section 4 of the Central Excise Act was ascertainable, and there were no issues regarding the genuineness of the sale price or any flowback of money, thus upholding the Tribunal's ruling and setting aside the Collector's order. The appeal was dismissed without costs. Case-Laws Central Excise Thu, 27 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46508