https://www.taxtmi.com/caselaws?id=327957 The Tribunal upheld the Commissioner (Appeals)'s order, dismissing the Revenue's appeals against the main respondent for alleged short payment of central excise duty through undervaluation. The Tribunal found no evidence of undervaluation based on the lack of a proven commercial relationship between the main respondent and the dealers, as well as the direct payments received from the end buyer at a higher price. The Tribunal emphasized the need for verification of transaction methods and concluded that the Revenue's allegations lacked merit, leading to the dismissal of the appeals. en-us Tue, 09 Feb 2016 00:00:00 +0530 Thu, 20 Oct 2016 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327957 The Tribunal upheld the Commissioner (Appeals)'s order, dismissing the Revenue's appeals against the main respondent for alleged short payment of central excise duty through undervaluation. The Tribunal found no evidence of undervaluation based on the lack of a proven commercial relationship between the main respondent and the dealers, as well as the direct payments received from the end buyer at a higher price. The Tribunal emphasized the need for verification of transaction methods and concluded that the Revenue's allegations lacked merit, leading to the dismissal of the appeals. Case-Laws Central Excise Tue, 09 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327957