https://www.taxtmi.com/caselaws?id=52913 Liquidated damages received for a buyer's failure to lift allocated molasses are treated, on the cited Tribunal view, as amounts arising from breach of the supply arrangement and not as part of the price of the goods cleared; they are therefore excluded from assessable value. The note relies on earlier Tribunal decisions for the proposition that such breach-related compensation cannot be added to excise valuation. en-us Mon, 17 May 2004 00:00:00 +0530 Fri, 08 Oct 2010 14:07:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52913 Liquidated damages received for a buyer's failure to lift allocated molasses are treated, on the cited Tribunal view, as amounts arising from breach of the supply arrangement and not as part of the price of the goods cleared; they are therefore excluded from assessable value. The note relies on earlier Tribunal decisions for the proposition that such breach-related compensation cannot be added to excise valuation. Case-Laws Central Excise Mon, 17 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52913