https://www.taxtmi.com/caselaws?id=215138 Related-person valuation under central excise requires proof of real mutual commercial interest or other material showing that price was not the sole consideration. Principal-to-principal sales supported by the buyer's and manufacturer's own procurement and agreed pricing formula are not displaced merely by quality supervision, machinery support, advances for business needs, or exclusive sourcing arrangements. In the absence of objective evidence of flow back, artificial price suppression, or non-arm's length dealing, declared transaction value cannot be rejected, and differential duty and penalties do not survive. en-us Tue, 31 Jan 2012 00:00:00 +0530 Thu, 11 Oct 2012 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215138 Related-person valuation under central excise requires proof of real mutual commercial interest or other material showing that price was not the sole consideration. Principal-to-principal sales supported by the buyer's and manufacturer's own procurement and agreed pricing formula are not displaced merely by quality supervision, machinery support, advances for business needs, or exclusive sourcing arrangements. In the absence of objective evidence of flow back, artificial price suppression, or non-arm's length dealing, declared transaction value cannot be rejected, and differential duty and penalties do not survive. Case-Laws Central Excise Tue, 31 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215138