https://www.taxtmi.com/caselaws?id=189702 The Tribunal upheld the Original Authority's ruling in favor of the respondent, a Private Ltd. Co., in a dispute over Central Excise duty valuation on sales to M/s. Tehri Steel Ltd. The Revenue's appeal was dismissed as there was no evidence of a relationship or financial connection between the parties to justify differential duty demands. The judgment emphasized the necessity of concrete proof to establish related party transactions for excise duty valuation, highlighting the significance of legal provisions and factual findings in such matters. en-us Thu, 29 Sep 2016 00:00:00 +0530 Fri, 31 Mar 2017 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189702 The Tribunal upheld the Original Authority's ruling in favor of the respondent, a Private Ltd. Co., in a dispute over Central Excise duty valuation on sales to M/s. Tehri Steel Ltd. The Revenue's appeal was dismissed as there was no evidence of a relationship or financial connection between the parties to justify differential duty demands. The judgment emphasized the necessity of concrete proof to establish related party transactions for excise duty valuation, highlighting the significance of legal provisions and factual findings in such matters. Case-Laws Central Excise Thu, 29 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189702