https://www.taxtmi.com/caselaws?id=2235 Related-person valuation requires proof of mutuality of interest and actual price influence; common directors alone are insufficient where sales are made to other buyers at the same price and any difference is explained by transport or handling charges. The note also states that clandestine removal cannot be inferred from a discrepancy between production records and the RG-1 register without corroborative evidence of manufacture or clearance. On that reasoning, the valuation-based duty demand and consequential penalties did not survive, and the related departmental challenge failed. It further records that part of the demand was time-barred. en-us Fri, 08 Jun 2007 00:00:00 +0530 Tue, 15 Apr 2008 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2235 Related-person valuation requires proof of mutuality of interest and actual price influence; common directors alone are insufficient where sales are made to other buyers at the same price and any difference is explained by transport or handling charges. The note also states that clandestine removal cannot be inferred from a discrepancy between production records and the RG-1 register without corroborative evidence of manufacture or clearance. On that reasoning, the valuation-based duty demand and consequential penalties did not survive, and the related departmental challenge failed. It further records that part of the demand was time-barred. Case-Laws Central Excise Fri, 08 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2235