https://www.taxtmi.com/caselaws?id=53937 The Tribunal ruled in favor of the appellants, determining that duty on clearances made to Regional Sales Offices should be assessed based on the sale value to dealers at the time of removal from the factory or Regional Sales Offices, rather than the price of vehicles sold to retail customers. The Tribunal emphasized that the assessable value should align with the transaction price, as per Section 4 of the Central Excise Act, and set aside the Commissioner (Appeals) order, affirming the correctness of the duty paid by the appellants. en-us Mon, 21 Mar 2005 00:00:00 +0530 Sat, 16 Oct 2010 10:25:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53937 The Tribunal ruled in favor of the appellants, determining that duty on clearances made to Regional Sales Offices should be assessed based on the sale value to dealers at the time of removal from the factory or Regional Sales Offices, rather than the price of vehicles sold to retail customers. The Tribunal emphasized that the assessable value should align with the transaction price, as per Section 4 of the Central Excise Act, and set aside the Commissioner (Appeals) order, affirming the correctness of the duty paid by the appellants. Case-Laws Central Excise Mon, 21 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53937