https://www.taxtmi.com/caselaws?id=116296 Rectification of the final order was sought on the ground that the finding of no undervaluation was unsupported. The record showed sales of the same product to unrelated buyers at the same price as sales to a connected concern, and invoices corroborated that position. Revenue's objection relied on higher-priced purchases from other parties, but that factual basis did not establish undervaluation. No apparent error warranting rectification was shown, so the application was rejected. en-us Fri, 13 May 2005 00:00:00 +0530 Mon, 11 Jun 2012 11:57:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116296 Rectification of the final order was sought on the ground that the finding of no undervaluation was unsupported. The record showed sales of the same product to unrelated buyers at the same price as sales to a connected concern, and invoices corroborated that position. Revenue's objection relied on higher-priced purchases from other parties, but that factual basis did not establish undervaluation. No apparent error warranting rectification was shown, so the application was rejected. Case-Laws Central Excise Fri, 13 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116296