https://www.taxtmi.com/caselaws?id=113255 A prima facie case supported waiver of pre-deposit and stay of recovery in a valuation dispute based on alleged related-party dealings, advertisement expenses, trade advance and limitation. Mere familial links between some partners of the distributor and the company's directors were insufficient to establish a related-party relationship. Advertisement expenditure by the distributor and payment of trade advance, without evidence showing how they affected price or established a flow-back, did not by themselves displace arm's length valuation or justify inclusion in assessable value. The record also showed a prima facie limitation issue. On that basis, recovery was stayed pending appeal. en-us Mon, 22 Dec 2003 00:00:00 +0530 Fri, 04 May 2012 15:29:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113255 A prima facie case supported waiver of pre-deposit and stay of recovery in a valuation dispute based on alleged related-party dealings, advertisement expenses, trade advance and limitation. Mere familial links between some partners of the distributor and the company's directors were insufficient to establish a related-party relationship. Advertisement expenditure by the distributor and payment of trade advance, without evidence showing how they affected price or established a flow-back, did not by themselves displace arm's length valuation or justify inclusion in assessable value. The record also showed a prima facie limitation issue. On that basis, recovery was stayed pending appeal. Case-Laws Central Excise Mon, 22 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113255