https://www.taxtmi.com/caselaws?id=264417 The Supreme Court dismissed the civil appeal, affirming the decision in favor of the assessee regarding a dispute over pricing influenced by an advance given by M/s. Nestle. The court upheld the finding of no mutuality of interest between the parties, determining that the price at which goods were sold to M/s. Nestle would be the value for excise duty payment. The judgment emphasized the independence of pricing from the advance and confirmed the assessee as the actual manufacturer, based on relevant precedents and factual analysis. en-us Wed, 02 Sep 2015 00:00:00 +0530 Fri, 01 Jan 2016 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264417 The Supreme Court dismissed the civil appeal, affirming the decision in favor of the assessee regarding a dispute over pricing influenced by an advance given by M/s. Nestle. The court upheld the finding of no mutuality of interest between the parties, determining that the price at which goods were sold to M/s. Nestle would be the value for excise duty payment. The judgment emphasized the independence of pricing from the advance and confirmed the assessee as the actual manufacturer, based on relevant precedents and factual analysis. Case-Laws Central Excise Wed, 02 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264417