Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (1) TMI 702 - AT - Central ExciseValuation - related party transaction - Held that: - When the goods were cleared to non-related parties and the value is available, then the same can be adopted for transactions which are purportedly tainted by relationship - it is not necessary to invoke cost construction method to arrive at the transaction value. When the goods were cleared to non-related parties and the value is available, then the same can be adopted for transactions which are purportedly tainted by relationship - matter requires de novo consideration by the original authority - appeal allowed by way of remand.
|