https://www.taxtmi.com/caselaws?id=254480 The Tribunal found that the appellants did not meet the criteria for inter-connected undertakings, leading to the conclusion that Rule 8 of the Central Excise Valuation Rules was not applicable. The judgment emphasized the importance of specific relationships outlined in the law and the conditions for transaction value to be the basis of valuation. Consequently, the impugned order confirming duty demand was set aside, and the appeals were allowed with consequential relief granted. en-us Wed, 12 Nov 2014 00:00:00 +0530 Tue, 23 Dec 2014 07:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254480 The Tribunal found that the appellants did not meet the criteria for inter-connected undertakings, leading to the conclusion that Rule 8 of the Central Excise Valuation Rules was not applicable. The judgment emphasized the importance of specific relationships outlined in the law and the conditions for transaction value to be the basis of valuation. Consequently, the impugned order confirming duty demand was set aside, and the appeals were allowed with consequential relief granted. Case-Laws Central Excise Wed, 12 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254480