https://www.taxtmi.com/caselaws?id=50246 A subordinate appellate authority cannot disregard a binding Tribunal decision in the assessee's own case or depart from the Supreme Court's view without legal basis. The challenged order, which sustained inclusion of dealer margin attributable to pre-delivery inspection and after-sale services in assessable value, was contrary to the binding precedent and was therefore unsustainable. The addition to assessable value was not upheld. en-us Thu, 30 Mar 2000 00:00:00 +0530 Fri, 20 Aug 2010 15:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50246 A subordinate appellate authority cannot disregard a binding Tribunal decision in the assessee's own case or depart from the Supreme Court's view without legal basis. The challenged order, which sustained inclusion of dealer margin attributable to pre-delivery inspection and after-sale services in assessable value, was contrary to the binding precedent and was therefore unsustainable. The addition to assessable value was not upheld. Case-Laws Central Excise Thu, 30 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50246