https://www.taxtmi.com/caselaws?id=788082 Dispute concerns valuation of CNG supplies: whether factory-gate transaction value under Section 4(1)(a) must be accepted or whether assessable value may be determined under Section 4(1)(b) read with Rule 7 by treating place of removal as retail outlets and adding commission/trade margin. Key legal points: valuation depends on place of removal and proper invocation of Rule 7; a ground of related party valuation must be specifically pleaded in the show cause notice before being relied upon; a prior tribunal conclusion on identical facts is binding for the period in question. The article reports that the department's unpleaded related party valuation was not sustained. en-us Fri, 06 Feb 2026 00:00:00 +0530 Tue, 17 Mar 2026 08:23:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788082 Dispute concerns valuation of CNG supplies: whether factory-gate transaction value under Section 4(1)(a) must be accepted or whether assessable value may be determined under Section 4(1)(b) read with Rule 7 by treating place of removal as retail outlets and adding commission/trade margin. Key legal points: valuation depends on place of removal and proper invocation of Rule 7; a ground of related party valuation must be specifically pleaded in the show cause notice before being relied upon; a prior tribunal conclusion on identical facts is binding for the period in question. The article reports that the department's unpleaded related party valuation was not sustained. Case-Laws Central Excise Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788082