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Central Excise - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Valuation - related person or not - a proprietorship concern and ...

Central Excise

October 12, 2018

Valuation - related person or not - a proprietorship concern and a Private Limited company are not related person - even if two are held to be related, the price to any independent buyer of similar quantity only can be adopted under Rule 11 - Demand fails on both count.

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