https://www.taxtmi.com/caselaws?id=124018 For pre-deposit pending appeal, valuation of goods sold partly to independent buyers and partly to a related person may prima facie be supported by the price charged to independent buyers where those sales are comparable and the Department has raised no doubt about them. In the absence of a specific valuation rule for this mixed-sale situation, comparable independent sales were treated as a reasonable benchmark, especially where related-person sales formed only a very small portion of total turnover. The approach reflects the principle that sales at or about the same price to independent buyers indicate no price influence arising from the relationship. On that basis, a prima facie case was found and pre-deposit was waived during the appeal. en-us Tue, 08 Jul 2008 00:00:00 +0530 Mon, 24 Sep 2012 15:46:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124018 For pre-deposit pending appeal, valuation of goods sold partly to independent buyers and partly to a related person may prima facie be supported by the price charged to independent buyers where those sales are comparable and the Department has raised no doubt about them. In the absence of a specific valuation rule for this mixed-sale situation, comparable independent sales were treated as a reasonable benchmark, especially where related-person sales formed only a very small portion of total turnover. The approach reflects the principle that sales at or about the same price to independent buyers indicate no price influence arising from the relationship. On that basis, a prima facie case was found and pre-deposit was waived during the appeal. Case-Laws Central Excise Tue, 08 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124018