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2015 (9) TMI 313 - SCH - Central ExciseValuation - Related person - Apex Court uphold the decision of tribunal [2003 (3) TMI 597 - CEGAT, BANGALORE] wherein tribunal has sustained the order of Commissioner (Appeals) who has stated that, "ECIL has been accused of forming the joint venture with a view to depress the assessable value of the impugned goods and thereby evaded payment of the appropriate Central Excise duty. It should be noted that the ECIL is Government of India Enterprise under the Department of Atomic Energy and formation of the joint venture, viz., ECIL Rapiscan has the tacit approval of the Government. It is, therefore, too much to make such a wild allegation against them."
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