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2010 (9) TMI 329 - CESTAT, AHMEDABADJob work – Related person - transaction was on principal-to-principal basis and there was no mutual interest and interest was only to the extent of job work and labour charges which included their profit - show cause notice it was simply stated that the goods were to be treated as captively consumed by their sister concern in the manufacture - no evidence has been produced in the show cause notice to show that Rapier was related person - is no examination of the type of contract between two parties and there is no evidence to show that there was under valuation - In the absence of detailed consideration such as, whether both the parties were related persons, whether value was influenced by relationship - order of Commissioner in respect of demand of both the amounts cannot be sustained and accordingly, appeals allowed
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