Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Clandestine manufacture and removal - difference in quantity of goods as shown cleared in ER-1 returns and the balance sheet - this difference is only because the appellant manufactured the goods on job work basis for which they are not liable to duty - Since details are not reflected from the records and also order-in-original was passed before the additional reply - matter remanded
Clandestine manufacture and removal - difference in quantity of goods as shown cleared in ER-1 returns and the balance sheet - this difference is only because the appellant manufactured the goods on job work basis for which they are not liable to duty - Since details are not reflected from the records and also order-in-original was passed before the additional reply - matter remanded
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