Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 949 - AT - Central ExciseValuation - related party transaction - CBEC Circular No.692/08/2003-CX dated 13-2-2003 - Held that:- The CAS-4 Certificate itself was not questioned with supporting evidence; Revenue did not initiate any action independently to ascertain by another Cost Accountant whether the CAS-4 submitted by respondents is correct or not - As the Revenue failed to substantiate the allegations on CAS-4 submitted the respondents by concrete evidence, the appeal is bound to fall - Appeal dismissed - decided against Revenue.
|