https://www.taxtmi.com/caselaws?id=117093 The Tribunal rejected the Department's valuation method for goods sold between related parties, leading to an excess duty payment of Rs. 37,60,863 by the appellant. Short payments totaling Rs. 1,07,28,920 were identified due to wrong classification issues. The appellant's request for a refund of the excess duty was denied as it was collected from customers. The inclusion of an unrelated dispute amount in the total due was upheld, and the appellant's appeal for a refund of the pre-deposit amount was rejected as their case lacked merit. en-us Fri, 02 Sep 2005 00:00:00 +0530 Wed, 20 Jun 2012 13:03:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117093 The Tribunal rejected the Department's valuation method for goods sold between related parties, leading to an excess duty payment of Rs. 37,60,863 by the appellant. Short payments totaling Rs. 1,07,28,920 were identified due to wrong classification issues. The appellant's request for a refund of the excess duty was denied as it was collected from customers. The inclusion of an unrelated dispute amount in the total due was upheld, and the appellant's appeal for a refund of the pre-deposit amount was rejected as their case lacked merit. Case-Laws Central Excise Fri, 02 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117093