https://www.taxtmi.com/caselaws?id=49818 The Supreme Court allowed the appeal and restored the case to the Tribunal for reassessment based on observations. The Tribunal rejected the department's methodology of adding depot expenses to the ex-factory price to determine assessable value, emphasizing that genuine ex-factory sales should establish the normal price for assessment. Relying on legal precedents, the Tribunal held that the percentage of goods sold at the factory gate is irrelevant if sales are genuine, and duty assessment should be based on the normal price at the factory gate. As a result, the appeals were allowed, and the demands under the impugned orders were quashed. en-us Wed, 21 Jun 2000 00:00:00 +0530 Tue, 17 Aug 2010 16:35:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49818 The Supreme Court allowed the appeal and restored the case to the Tribunal for reassessment based on observations. The Tribunal rejected the department's methodology of adding depot expenses to the ex-factory price to determine assessable value, emphasizing that genuine ex-factory sales should establish the normal price for assessment. Relying on legal precedents, the Tribunal held that the percentage of goods sold at the factory gate is irrelevant if sales are genuine, and duty assessment should be based on the normal price at the factory gate. As a result, the appeals were allowed, and the demands under the impugned orders were quashed. Case-Laws Central Excise Wed, 21 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49818