Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (5) TMI 938 - AT - Central ExciseValuation - Sale through dealers - short payment of central excise duty by adopting much lower price than the stipulated by the legal provisions for sale of goods to two of their dealers - Revenue contended that two dealers, who supplied items to UPRNN have realized much more amount than what they paid to the main respondent (the manufacturer). Also there are certain instances of receipt of payment directly by main respondent from UPRNN and such receipt being much higher than the price at which the goods were subjected to tax - Held that:- in the absence of any extra commercial relationship between the dealers and the main respondent, there can be no reason to allege undervaluation on this ground alone. Also it has been stated that the direct payments were as per the advice of the two dealers and by itself will not establish under-valuation of the goods. Therefore, we find no verification on method of transactions have been made at UPRNN side to link -up the possible dealings of the main respondent directly with UPRNN and to establish the role of SJT and SJE being mere dummies in these transactions and there is nothing on record warranting interference with the said findings. - Decided against the revenue
|