https://www.taxtmi.com/caselaws?id=246341 The Tribunal upheld the Commissioner (Appeals) order in a case involving duty payment disputes. The Revenue's appeal challenging the duty payment method based on transaction value was rejected due to lack of evidence supporting additional monetary consideration. The related person status between the respondent and brand owner was not proven, leading to dismissal of the appeal. The Tribunal affirmed the decision, emphasizing the absence of evidence for duty payment at wholesale price and lack of financial flowback evidence. The Revenue's appeal was dismissed, with the Tribunal finding no merit in their contentions. en-us Tue, 27 Dec 2011 00:00:00 +0530 Sun, 20 Apr 2014 16:03:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246341 The Tribunal upheld the Commissioner (Appeals) order in a case involving duty payment disputes. The Revenue's appeal challenging the duty payment method based on transaction value was rejected due to lack of evidence supporting additional monetary consideration. The related person status between the respondent and brand owner was not proven, leading to dismissal of the appeal. The Tribunal affirmed the decision, emphasizing the absence of evidence for duty payment at wholesale price and lack of financial flowback evidence. The Revenue's appeal was dismissed, with the Tribunal finding no merit in their contentions. Case-Laws Central Excise Tue, 27 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246341