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Central Excise - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Valuation - normal price - Related person / party - wholesale ...

Central Excise

April 10, 2015

Valuation - normal price - Related person / party - wholesale purchaser - the single most relevant fact, namely, that Shaw Wallace paid for the same/similar goods to unrelated suppliers at a price lower than the price paid by Shaw Wallace to DIL, has not been adverted to at all by the Commissioner - SC

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