https://www.taxtmi.com/caselaws?id=268352 Section 4(1)(a) of the Central Excise Act treats the assessable value as the normal price where sales are to an unrelated buyer and the price is the sole consideration. The third proviso applies only when the assessee arranges that goods are generally not sold except to or through a related person. Here, regular and genuine sales were also made to an independent buyer at substantially the same price, and that price was not shown to differ materially from the alleged related buyer's price. In those circumstances, the independent buyer's price remained the normal price, and the downstream price of the alleged related buyer could not be adopted for valuation. en-us Wed, 17 Jun 2015 00:00:00 +0530 Thu, 11 Feb 2016 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268352 Section 4(1)(a) of the Central Excise Act treats the assessable value as the normal price where sales are to an unrelated buyer and the price is the sole consideration. The third proviso applies only when the assessee arranges that goods are generally not sold except to or through a related person. Here, regular and genuine sales were also made to an independent buyer at substantially the same price, and that price was not shown to differ materially from the alleged related buyer's price. In those circumstances, the independent buyer's price remained the normal price, and the downstream price of the alleged related buyer could not be adopted for valuation. Case-Laws Central Excise Wed, 17 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268352