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<h1>Supreme Court Upholds Customs Tribunal Decision</h1> The Supreme Court dismissed the appeals following a previous judgment affirming the Customs, Excise and Service Tax Appellate Tribunal's order in the case ... Valuation of goods - Undervaluation - PTY Twisted Yarn - Factory gate sale or not - Held that:- Decision in the case of COMMISSIONER OF CENTRAL EXCISE, VAPI Versus SYNFAB SALES [2015 (6) TMI 777 - SUPREME COURT] followed - Decided against Revenue. The Supreme Court dismissed the appeals based on an order passed by the Customs, Excise and Service Tax Appellate Tribunal, which was affirmed by the Supreme Court in a previous judgment. The case involved Commissioner of Central Excise, Vapi & Ors. vs. M/s Synfab Sales.
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