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2017 (5) TMI 42 - CESTAT ALLAHABADValuation - related party transaction - case of appellant is that confirmation of demand through the impugned order is not sustainable in the absence of result of comparison of prices at which the goods were sold to PM and the goods that were sold by the appellant to other parties during relevant period - Held that: - the appellant-assessee has raised very serious grounds against the original authority that the original authority has not complied with the directions of this Tribunal - also, confirmation of demand was not on the basis of verifications carried out in respect of the prices at which goods were sold to alleged related person and to other buyers during the relevant period - appeal allowed - decided in favor of appellant.
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