https://www.taxtmi.com/caselaws?id=52033 The Tribunal upheld the Commissioner's decision to value aerated water for central excise duty based on ex-factory prices, in accordance with Section 4 of the Central Excise Act. The Tribunal found no error in accepting the factory gate prices as the assessable value, dismissing the appellant's arguments of inadequacy in the Commissioner's analysis. The appeal was deemed lacking in merit and appeared to be a routine challenge without substantial grounds, leading to the dismissal of the appeal and the affirmation of the original valuation order. en-us Wed, 26 Mar 2003 00:00:00 +0530 Thu, 30 Sep 2010 12:13:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52033 The Tribunal upheld the Commissioner's decision to value aerated water for central excise duty based on ex-factory prices, in accordance with Section 4 of the Central Excise Act. The Tribunal found no error in accepting the factory gate prices as the assessable value, dismissing the appellant's arguments of inadequacy in the Commissioner's analysis. The appeal was deemed lacking in merit and appeared to be a routine challenge without substantial grounds, leading to the dismissal of the appeal and the affirmation of the original valuation order. Case-Laws Central Excise Wed, 26 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52033