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2009 (6) TMI 562 - CESTAT, BANGALOREValuation – related person – section 4 – supply to dummy units and sister concerns – Held that: - From the records, we find that the show cause notice itself indicates the price of which the goods sold to the so called related persons and to the independent buyers. We find that the goods which are sold to the independent buyers are of same or lower value than the value of the goods sold to the so called related person. - the judgment of the Hon’ble Supreme Court in the case of Saci Allied Products Ltd. v. CCE (2008 -TMI - 47295 - SUPREME COURT OF INDIA) will cover the issue in favour of the appellant. - as long as it is not in dispute that 2% of the goods were sold by the assessee to independent buyers at the same price, there cannot be any reason to believe that the said transaction in these cases is tainted – decided in favor of assessee
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