https://www.taxtmi.com/caselaws?id=52913 Liquidated damages received because buyers failed to lift allocated molasses do not form part of the assessable value where they arise from breach of the supply arrangement rather than the price of goods cleared. Earlier Tribunal decisions treated such damages as separate from consideration for the excisable goods. Accordingly, the damages were not includible in the valuation of molasses, the appeal was allowed, and the impugned order was set aside. 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 because buyers failed to lift allocated molasses do not form part of the assessable value where they arise from breach of the supply arrangement rather than the price of goods cleared. Earlier Tribunal decisions treated such damages as separate from consideration for the excisable goods. Accordingly, the damages were not includible in the valuation of molasses, the appeal was allowed, and the impugned order was set aside. Case-Laws Central Excise Mon, 17 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52913