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2008 (7) TMI 270 - AT - Central ExciseValuation - “related” buyer – buyer being a subsidiary of a subsidiary of the assessee - question is whether this “relationship” influenced the price of the goods sold to buyer, should be addressed with reference to the price actually charged for comparable quantities of goods sold to independent buyers - this exercise was not even attempted by the learned Commissioner while directing valuation of goods - Case is remanded to Commissioner for de novo adjudication
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