Method of Valuation - Related party transaction - There is no ...

Central Excise

September 30, 2023

Method of Valuation - Related party transaction - There is no allegation or evidence that JSPL and JPL are connected to the appellant in any of the other three ways. There is no allegation that the appellant is either the holding or the subsidiary company of either JSPL or JPL. The only allegation is that they are associated companies and hence they are interconnected undertakings. - Demand made by applying the valuation rule 11, set aside - AT

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Method of Valuation - Related party transaction - There is no ...

Central Excise

September 30, 2023

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