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1. Valuation - related party transaction - mere fact of sharing common premises and services of employees do not make the two entities related in terms of Section...

2. Valuation (Central Excise) - Sale to related parties - the price to the related person cannot be called a non-commercial price since the same was higher than the price...

3. Valuation of imported goods - Related person - Merely because there were transfer of funds in India amongst three importers will not make them related persons in terms...

4. Method of Valuation - prototype vehicles - goods cleared from the factory on payment of duty under self invoice on the comparable value of the similar vehicle applying...

5. Excise – sale through related parties, valuation provisions applicable – tribunal order reversed by SC

6. Valuation - related person or not - the Private Limited Company is not a living person and partnership firm is consist on various partners - The appellants are not...

7. Valuation of imported Set top boxes under Section 4 of the Central Excise Act, 1944 - Circular

8. Valuation under central excise - sales were taking place at the distributor’s premises and, therefore, the distributor’s commission and freight expenses upto the...

9. Valuation - Interpretation of Statute - definition of related person under section 4 of Central Excise Act, 1944, read with definition of "interconnected undertakings"...

10. Valuation of goods - Related person - transaction value is influenced being related person - the adjudicating authority has rightly loaded the value 10% on the...

11. Valuation - import of goods - when any person directly or indirectly holds/owns 5% or more of the shares of both the companies then such concerns will be treated as...

12. Considering separate premises as single factory - All the units under reference are separate factories and are not the precincts nor the part of the same premises - The...

13. Revocation of registration under Central Excise - Revocation of registration, not provided for in Central Excise Rules, 2002 and only in exercise of power of Central...

14. Valuation - Related person - In terms of Sub-Clause (iii) of Section 4(3)(b) a person shall be deemed to be related if amongst them the buyer is a relative and...

15. Revocation of Central Excise Registration - very person, who produces or manufactures any excisable goods, shall get registered. Thus, without registration, the...