1978 (8) TMI 82 - Commissioner - Central Excise

Summary

The Appellate Collector of Central Excise, Bombay allowed the appeal, stating that the assessable value should be determined under section 4(2) of the Central Excises and Salt Act, 1944. Prices declared by the appellants for goods delivered at the premises of purchasers should be considered, and deductions for transport charges and taxes are permissible. The appellants had minimal sales through related persons, and the appeal was allowed with consequential relief.