https://www.taxtmi.com/caselaws?id=116181 The appellate tribunal allowed the appeal, setting aside the Order-in-Appeal that had assessed PVC pipes based on a higher-priced unit's rates due to the appellant's failure to substantiate the price difference. The appellant successfully demonstrated cost variations between units, including electricity and raw material expenses, justifying the pricing disparity. The judgment underscored the necessity of considering all relevant cost factors when assessing price differences between units for fair evaluations. en-us Thu, 17 Mar 2005 00:00:00 +0530 Fri, 08 Jun 2012 16:39:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116181 The appellate tribunal allowed the appeal, setting aside the Order-in-Appeal that had assessed PVC pipes based on a higher-priced unit's rates due to the appellant's failure to substantiate the price difference. The appellant successfully demonstrated cost variations between units, including electricity and raw material expenses, justifying the pricing disparity. The judgment underscored the necessity of considering all relevant cost factors when assessing price differences between units for fair evaluations. Case-Laws Central Excise Thu, 17 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116181