2015 (3) TMI 1121 - SCH - Central Excise

Valuation - Variation in prices - Group companies - Apex Court dismissed the appeal of the revenue against the decision of tribunal in view of that a clear finding of fact has been arrived at by the CEGAT 2003 (9) TMI 434 - CESTAT NEW DELHI to the effect that variation in prices was not two to eight percent and that was also because of the bulk purchases made by the two companies from the respondents herein. No substantial question of law arises.

Summary

The Supreme Court dismissed the appeal as no substantial question of law arose, based on the finding that price variation was not significant due to bulk purchases made by the companies from the respondents. (Case Citation: 2015 (3) TMI 1121 - SC)