Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2008 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (1) TMI 76 - AT - Central ExciseAdopted lower prices for clearance to depots, for the same goods compared to the prices at which they were available at the factory gate - at the factory gate there have been sales to independent buyers under contract - When there is a sale, the sale price can be ignored only if there is relationship between seller and buyers, receiving additional consideration - in the absence of relationship established between assessee & their buyers who are stated to be group companies, S.P. is acceptable
|