https://www.taxtmi.com/caselaws?id=243656 The Tribunal remanded the matter to assess duty on Carbon-di-oxide sales to related persons, with the Commissioner confirming duty demand, interest, and penalty. The appellant argued against considering an associated company as a related person. The issue of treating gas supplied to different buyers as "such goods" for valuation was discussed, focusing on quality differences. The Tribunal acknowledged quality disparities but deferred a detailed assessment. The appellant was directed to make a further deposit while compliance was set for a specified date. en-us Mon, 06 May 2013 00:00:00 +0530 Fri, 07 Feb 2014 19:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243656 The Tribunal remanded the matter to assess duty on Carbon-di-oxide sales to related persons, with the Commissioner confirming duty demand, interest, and penalty. The appellant argued against considering an associated company as a related person. The issue of treating gas supplied to different buyers as "such goods" for valuation was discussed, focusing on quality differences. The Tribunal acknowledged quality disparities but deferred a detailed assessment. The appellant was directed to make a further deposit while compliance was set for a specified date. Case-Laws Central Excise Mon, 06 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243656