Valuation - sale through depots - Revenue cannot pick only those ...
Revenue authorities must assess all transactions fairly, not only those with higher rates, ensuring consistent duty valuation.
August 5, 2014
Case Laws Central Excise AT
Valuation - sale through depots - Revenue cannot pick only those matters where the goods were sold at higher rates from the depot and ignore the clearances which were ultimately sold at a lower value, though the duty was paid at the higher assessable value - AT
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