2004 (4) TMI 167

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..... ase is made on the basis that the appellant-manufacturer was marketing his goods through a related person and for that reason the value for the purpose of assessment of the goods should be the related person's sale price to unrelated parties, after discarding the sale price to the related person. As against this finding, learned Counsel for the appellant has emphasised that the appellant was selli .....

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..... ted person. In the present case, goods are being sold to unrelated parties also. To such a case, the exception does not apply. In any case, the price to the related person cannot be called a non-commercial price since the same was higher than the price to unrelated parties. In these circumstances, we find no merit in the findings of the Commissioner (Appeals). 3. In the light of what is stated a .....

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