https://www.taxtmi.com/caselaws?id=117793 The Tribunal upheld the Commissioner (Appeals)' decision on the assessable value of goods sold to a related person, emphasizing consistent pricing for related and independent buyers. The Revenue's appeal was dismissed, with the Tribunal citing precedents and finding no merit in challenging the Commissioner's findings on clandestine transactions or suppressed profits. The assessable value remains unchanged when goods are sold at the same price to independent buyers, as established in previous cases involving similar issues. en-us Wed, 22 Mar 2006 00:00:00 +0530 Tue, 26 Jun 2012 15:46:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117793 The Tribunal upheld the Commissioner (Appeals)' decision on the assessable value of goods sold to a related person, emphasizing consistent pricing for related and independent buyers. The Revenue's appeal was dismissed, with the Tribunal citing precedents and finding no merit in challenging the Commissioner's findings on clandestine transactions or suppressed profits. The assessable value remains unchanged when goods are sold at the same price to independent buyers, as established in previous cases involving similar issues. Case-Laws Central Excise Wed, 22 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117793