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2018 (7) TMI 766 - AT - Central ExciseValuation - enhancement of value - related party transaction - Held that:- The bulk of the clearances are exported and therefore does not provide comparable transaction value for ascertaining undervaluation in clearances to M/s Ornet Dyestuff Industries - No justification has been adduced in the show cause notice for enhancement of the value and, consequently, the demand by the jurisdictional authorities is not based on law - appeal dismissed - decided against Revenue.
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