https://www.taxtmi.com/caselaws?id=115521 The Tribunal allowed the appeals for de novo adjudication to re-determine the existence of a factory gate sale for like goods and address various issues. It emphasized that the price at which goods were sold was genuine and not influenced by relationships. The appeals by the revenue were rejected based on previous decisions. The de novo proceedings were to determine if the goods sold to Ceat and Goodyear were similar excisable goods and to establish the applicability of a specific clause. en-us Fri, 11 Mar 2005 00:00:00 +0530 Wed, 30 May 2012 16:54:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115521 The Tribunal allowed the appeals for de novo adjudication to re-determine the existence of a factory gate sale for like goods and address various issues. It emphasized that the price at which goods were sold was genuine and not influenced by relationships. The appeals by the revenue were rejected based on previous decisions. The de novo proceedings were to determine if the goods sold to Ceat and Goodyear were similar excisable goods and to establish the applicability of a specific clause. Case-Laws Central Excise Fri, 11 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115521