https://www.taxtmi.com/caselaws?id=52730 The Tribunal allowed the appeals, set aside the impugned order, and clarified the status of the manufacturing party based on the agreement between the parties and the lack of evidence supporting the inclusion of various cost elements in the assessable value. The Commissioner's conclusions were found to lack factual basis, leading to the decision in favor of the appellants. en-us Wed, 07 Jan 2004 00:00:00 +0530 Thu, 07 Oct 2010 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52730 The Tribunal allowed the appeals, set aside the impugned order, and clarified the status of the manufacturing party based on the agreement between the parties and the lack of evidence supporting the inclusion of various cost elements in the assessable value. The Commissioner's conclusions were found to lack factual basis, leading to the decision in favor of the appellants. Case-Laws Central Excise Wed, 07 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52730