https://www.taxtmi.com/caselaws?id=216573 Where the assessee and buyer are under common control and the dealings are not at arm's length, the price charged to independent buyers may be treated as relevant for clearances to the related buyer, and acceptance of that basis was upheld. On limitation, the article notes that the extended period cannot be invoked merely on the same investigation material where price lists and returns were filed and no fresh suppression or misstatement is shown; the demand was therefore treated as time-barred. The result described is that the Revenue's challenge failed and the order dropping the demand was affirmed. en-us Wed, 22 Jun 2011 00:00:00 +0530 Wed, 05 Sep 2012 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216573 Where the assessee and buyer are under common control and the dealings are not at arm's length, the price charged to independent buyers may be treated as relevant for clearances to the related buyer, and acceptance of that basis was upheld. On limitation, the article notes that the extended period cannot be invoked merely on the same investigation material where price lists and returns were filed and no fresh suppression or misstatement is shown; the demand was therefore treated as time-barred. The result described is that the Revenue's challenge failed and the order dropping the demand was affirmed. Case-Laws Central Excise Wed, 22 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216573