Valuation of Goods Without Transaction Value u/s 4(1)(b) and Rule 7 Impacts Excise Duty Assessment.

Valuation of goods sold at the depots - the absence of a transaction value from the depot would bring the impugned goods within the ambit of section 4 (1)(b) of Central Excise Act, 1944 and rule 7 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2002. .....

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