https://www.taxtmi.com/caselaws?id=122747 The Appellate Tribunal upheld the Commissioner (Appeals)'s decision and dismissed Revenue's appeals regarding the interpretation of transaction value under the Central Excise Act, 1944. The Tribunal found the relationship between the parties to be principal to principal, emphasizing compliance with brand owner specifications and lack of evidence of extra commercial considerations. The Tribunal concluded that the price reduction post 1-7-2000 was due to a duty payment misunderstanding and not indicative of an improper relationship. The decision was issued on 14-8-2007. en-us Tue, 14 Aug 2007 00:00:00 +0530 Thu, 16 Aug 2012 18:40:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122747 The Appellate Tribunal upheld the Commissioner (Appeals)'s decision and dismissed Revenue's appeals regarding the interpretation of transaction value under the Central Excise Act, 1944. The Tribunal found the relationship between the parties to be principal to principal, emphasizing compliance with brand owner specifications and lack of evidence of extra commercial considerations. The Tribunal concluded that the price reduction post 1-7-2000 was due to a duty payment misunderstanding and not indicative of an improper relationship. The decision was issued on 14-8-2007. Case-Laws Central Excise Tue, 14 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122747