https://www.taxtmi.com/caselaws?id=259458 The Tribunal allowed all four appeals, ruling in favor of the appellant. It found insufficient evidence to establish undervaluation and mutuality of interest. The Revenue failed to prove undervaluation due to directorship in the buyer company, transport cost, and interconnected undertakings as alleged. The Tribunal emphasized the importance of clear allegations and concrete proof to support claims, ultimately leading to the dismissal of the duty demand against the appellant. en-us Mon, 22 Dec 2014 00:00:00 +0530 Wed, 03 Feb 2016 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259458 The Tribunal allowed all four appeals, ruling in favor of the appellant. It found insufficient evidence to establish undervaluation and mutuality of interest. The Revenue failed to prove undervaluation due to directorship in the buyer company, transport cost, and interconnected undertakings as alleged. The Tribunal emphasized the importance of clear allegations and concrete proof to support claims, ultimately leading to the dismissal of the duty demand against the appellant. Case-Laws Central Excise Mon, 22 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259458