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Central Excise - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Valuation of goods - Related person and favoured buyer - ...

Central Excise

October 26, 2015

Valuation of goods - Related person and favoured buyer - mutuality of interest - CESTAT was not right in holding that there was no mutuality of interest and, therefore, supplier on the one hand and the purchaser on the other hand were not related persons - SC

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