https://www.taxtmi.com/caselaws?id=243612 The Tribunal determined that the transactions between the OEMs and M/s. Symphony were sales, not job work. Valuation was to be conducted under Section 4(1)(a) of the Central Excise Act, 1944 read with Rule 6. The appeals by the appellants were allowed, setting aside the Adjudicating authority's orders with consequential relief, as penalties and confiscation were deemed unjustified based on the nature of the transactions and correct valuation. en-us Mon, 03 Feb 2014 00:00:00 +0530 Tue, 02 Sep 2014 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243612 The Tribunal determined that the transactions between the OEMs and M/s. Symphony were sales, not job work. Valuation was to be conducted under Section 4(1)(a) of the Central Excise Act, 1944 read with Rule 6. The appeals by the appellants were allowed, setting aside the Adjudicating authority's orders with consequential relief, as penalties and confiscation were deemed unjustified based on the nature of the transactions and correct valuation. Case-Laws Central Excise Mon, 03 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243612