https://www.taxtmi.com/caselaws?id=111430 The Tribunal upheld the Commissioner (Appeals) decision, rejecting the Revenue's appeal. It clarified that a low selling price, without additional evidence of non-arms-length transaction, does not automatically invalidate the price as the normal value for excise duty assessment. The decision emphasized the importance of considering the specific allegations in show cause notices and ensuring that the scope of appeals aligns with the issues raised during adjudication. en-us Tue, 10 Feb 2004 00:00:00 +0530 Mon, 23 Apr 2012 15:05:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111430 The Tribunal upheld the Commissioner (Appeals) decision, rejecting the Revenue's appeal. It clarified that a low selling price, without additional evidence of non-arms-length transaction, does not automatically invalidate the price as the normal value for excise duty assessment. The decision emphasized the importance of considering the specific allegations in show cause notices and ensuring that the scope of appeals aligns with the issues raised during adjudication. Case-Laws Central Excise Tue, 10 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111430