https://www.taxtmi.com/caselaws?id=271028 The Supreme Court allowed the appeal, set aside the tribunal's order, and remitted the case for fresh disposal. The Court emphasized the need for evidence to establish the impact of advance payments on pricing and placed the onus on the revenue to prove any depression in sale prices due to advances received. The matter was sent back to the tribunal for a new decision considering all relevant aspects and requiring the revenue to produce necessary documents to establish the link between advances and price depression. en-us Thu, 14 Jan 2016 00:00:00 +0530 Wed, 04 May 2016 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271028 The Supreme Court allowed the appeal, set aside the tribunal's order, and remitted the case for fresh disposal. The Court emphasized the need for evidence to establish the impact of advance payments on pricing and placed the onus on the revenue to prove any depression in sale prices due to advances received. The matter was sent back to the tribunal for a new decision considering all relevant aspects and requiring the revenue to produce necessary documents to establish the link between advances and price depression. Case-Laws Central Excise Thu, 14 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271028