https://www.taxtmi.com/caselaws?id=115432 The Tribunal allowed the appeal of M/s. Voltas, dismissing the Revenue's appeal. The Commissioner (Appeals) remanded the case to the Original Authority for further examination of the relationship between M/s. Voltas and buyers. The Tribunal upheld that the transaction was on a principal to principal basis, permitting different prices to different buyers based on rational and commercial considerations. Legal provisions regarding assessable value and related expenses were considered, emphasizing the legitimacy of charging different prices. The Tribunal affirmed the power of the Commissioner (Appeals) to remand cases, concluding the legal proceedings in favor of M/s. Voltas. en-us Fri, 08 Apr 2005 00:00:00 +0530 Tue, 29 May 2012 16:16:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115432 The Tribunal allowed the appeal of M/s. Voltas, dismissing the Revenue's appeal. The Commissioner (Appeals) remanded the case to the Original Authority for further examination of the relationship between M/s. Voltas and buyers. The Tribunal upheld that the transaction was on a principal to principal basis, permitting different prices to different buyers based on rational and commercial considerations. Legal provisions regarding assessable value and related expenses were considered, emphasizing the legitimacy of charging different prices. The Tribunal affirmed the power of the Commissioner (Appeals) to remand cases, concluding the legal proceedings in favor of M/s. Voltas. Case-Laws Central Excise Fri, 08 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115432