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Central Excise - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Undervaluation of goods - Related person - When department fails ...

Central Excise

December 29, 2015

Undervaluation of goods - Related person - When department fails to prove any one of the following condition the allegation of under valuation is not sustainable (i) mutuality of interest, (ii) price is lower to the normal price and (iii) buyer and seller are related persons - SC

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