https://www.taxtmi.com/caselaws?id=77016 Excise valuation based on alleged related-person clearances was rejected because family relationship alone did not prove mutuality of interest, flow-back, or additional consideration. Sales to independent buyers at the factory gate were at the same or lower price, which undermined the allegation of undervaluation and supported assessment on the actual wholesale price. The proposed loading of advertisement and promotional expenses also failed because no legally sufficient nexus was shown between those s and the assessable value, nor any recovery or flow-back of consideration. The duty demand and ancillary value addition were therefore held unsustainable. en-us Tue, 23 Jun 2009 00:00:00 +0530 Mon, 09 Aug 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77016 Excise valuation based on alleged related-person clearances was rejected because family relationship alone did not prove mutuality of interest, flow-back, or additional consideration. Sales to independent buyers at the factory gate were at the same or lower price, which undermined the allegation of undervaluation and supported assessment on the actual wholesale price. The proposed loading of advertisement and promotional expenses also failed because no legally sufficient nexus was shown between those s and the assessable value, nor any recovery or flow-back of consideration. The duty demand and ancillary value addition were therefore held unsustainable. Case-Laws Central Excise Tue, 23 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77016