https://www.taxtmi.com/caselaws?id=54369 The Tribunal upheld the dismissal of the appeal, emphasizing the importance of considering regional factors and trade practices in assessing value for wholesale goods. The judgment focused on interpreting Section 4 of the Central Excise Act, applying normal trade practices to determine assessable value, requiring intelligible criteria for differential pricing, and comparing with relevant legal precedents, particularly Supreme Court rulings. The decision highlighted the need for justifiable reasons for differential pricing based on region and turnover, ultimately affirming the Appellate Commissioner's order and dismissing the appeal. en-us Thu, 02 Jun 2005 00:00:00 +0530 Tue, 19 Oct 2010 17:29:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54369 The Tribunal upheld the dismissal of the appeal, emphasizing the importance of considering regional factors and trade practices in assessing value for wholesale goods. The judgment focused on interpreting Section 4 of the Central Excise Act, applying normal trade practices to determine assessable value, requiring intelligible criteria for differential pricing, and comparing with relevant legal precedents, particularly Supreme Court rulings. The decision highlighted the need for justifiable reasons for differential pricing based on region and turnover, ultimately affirming the Appellate Commissioner's order and dismissing the appeal. Case-Laws Central Excise Thu, 02 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54369