https://www.taxtmi.com/caselaws?id=202612 The Tribunal found that PKD, CKD, and RSPL were not genuine independent entities but dummy units created by DKDBL to depress assessable value. Assessable value should be based on prices to independent buyers. Deductions for PMX machine rental were allowed, but not for salary and wages towards distribution. The extended limitation period applied due to deliberate duty evasion. Duty demand quantification included deductions for taxes, discounts, outward freight, and PMX machine expenses. The matter was remanded for re-quantification of duty and penalties. en-us Fri, 06 Aug 2010 00:00:00 +0530 Thu, 07 Apr 2011 09:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202612 The Tribunal found that PKD, CKD, and RSPL were not genuine independent entities but dummy units created by DKDBL to depress assessable value. Assessable value should be based on prices to independent buyers. Deductions for PMX machine rental were allowed, but not for salary and wages towards distribution. The extended limitation period applied due to deliberate duty evasion. Duty demand quantification included deductions for taxes, discounts, outward freight, and PMX machine expenses. The matter was remanded for re-quantification of duty and penalties. Case-Laws Central Excise Fri, 06 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202612