Valuation - related party transaction - apart from the units ...

Central Excise

March 30, 2020

Valuation - related party transaction - apart from the units being inter-connected undertakings there is nothing to show that the buyers and seller are related persons. There is no mutuality of interest or fund flow brought out by evidence on the part of the department - Demand set aside.

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Valuation - related party transaction - apart from the units ...

Central Excise

March 30, 2020

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