https://www.taxtmi.com/caselaws?id=166374 The judgment upheld the first appellate authority's decision in a case concerning alleged undervaluation of goods cleared to trading firms in February and March 1997. The Revenue's appeal was rejected as the findings showed goods were cleared at comparable prices to both trading units and other customers, negating under-valuation claims. The court deemed the decision legally sound, affirming no under-valuation by the respondents. en-us Tue, 29 Nov 2011 00:00:00 +0530 Sat, 20 Sep 2014 09:19:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166374 The judgment upheld the first appellate authority's decision in a case concerning alleged undervaluation of goods cleared to trading firms in February and March 1997. The Revenue's appeal was rejected as the findings showed goods were cleared at comparable prices to both trading units and other customers, negating under-valuation claims. The court deemed the decision legally sound, affirming no under-valuation by the respondents. Case-Laws Central Excise Tue, 29 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166374