https://www.taxtmi.com/caselaws?id=221989 Separate tax registrations do not by themselves prove independent dealer status where the surrounding facts show no real business activity, no staff or stock, common control, and free flow of funds; on that basis, the distributor structure was treated as a device to suppress assessable value and the duty demand based on distributor sale prices was sustained in principle. Where those prices are adopted for valuation, they must be treated as cum-duty prices and the duty liability recomputed after verification of the seized records. Valuation through the consignment agent was broadly upheld on the sale price at the agent's premises, subject to any package-wise computational difference. The earlier penalty was maintained, while the later penalty was reduced in line with the reworked duty. en-us Thu, 30 Aug 2012 00:00:00 +0530 Tue, 09 Apr 2013 07:33:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221989 Separate tax registrations do not by themselves prove independent dealer status where the surrounding facts show no real business activity, no staff or stock, common control, and free flow of funds; on that basis, the distributor structure was treated as a device to suppress assessable value and the duty demand based on distributor sale prices was sustained in principle. Where those prices are adopted for valuation, they must be treated as cum-duty prices and the duty liability recomputed after verification of the seized records. Valuation through the consignment agent was broadly upheld on the sale price at the agent's premises, subject to any package-wise computational difference. The earlier penalty was maintained, while the later penalty was reduced in line with the reworked duty. Case-Laws Central Excise Thu, 30 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221989