https://www.taxtmi.com/caselaws?id=48776 The Tribunal ruled in favor of the assessee, holding that the Part-II price should be considered for valuation and assessment, even if buyers did not lift the full contracted quantity within the stipulated time. The decision emphasized the importance of the actual selling price and rejected the argument that contract non-fulfillment automatically invalidates the agreed price. The appeals were allowed in favor of the assessee based on the interpretation of Section 4 of the Central Excise Act. en-us Tue, 15 Feb 2000 00:00:00 +0530 Fri, 06 Aug 2010 14:06:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48776 The Tribunal ruled in favor of the assessee, holding that the Part-II price should be considered for valuation and assessment, even if buyers did not lift the full contracted quantity within the stipulated time. The decision emphasized the importance of the actual selling price and rejected the argument that contract non-fulfillment automatically invalidates the agreed price. The appeals were allowed in favor of the assessee based on the interpretation of Section 4 of the Central Excise Act. Case-Laws Central Excise Tue, 15 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48776