https://www.taxtmi.com/caselaws?id=95555 The Tribunal allowed the appeal, finding the order legally untenable due to insufficient evidence supporting the rejection of the sale price between related parties as assessable value. Emphasizing the significance of commercial considerations in determining the normal price of goods sold, the decision highlighted that a lower price based on commercial factors should be considered acceptable. The duty demand and other claims were deemed to lack legal basis, leading to the setting aside of the impugned order in its entirety. en-us Fri, 03 Dec 1999 00:00:00 +0530 Tue, 13 Dec 2011 14:24:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95555 The Tribunal allowed the appeal, finding the order legally untenable due to insufficient evidence supporting the rejection of the sale price between related parties as assessable value. Emphasizing the significance of commercial considerations in determining the normal price of goods sold, the decision highlighted that a lower price based on commercial factors should be considered acceptable. The duty demand and other claims were deemed to lack legal basis, leading to the setting aside of the impugned order in its entirety. Case-Laws Central Excise Fri, 03 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95555