https://www.taxtmi.com/caselaws?id=190175 The Department must discharge the burden of showing that the price was depressed before interference with valuation is justified. On the facts stated, that burden was not discharged, and the appeals were treated as covered by an earlier Supreme Court decision. The issue was therefore answered against the Revenue and in favour of the assessee. en-us Wed, 10 Aug 2005 00:00:00 +0530 Wed, 08 Feb 2017 14:12:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190175 The Department must discharge the burden of showing that the price was depressed before interference with valuation is justified. On the facts stated, that burden was not discharged, and the appeals were treated as covered by an earlier Supreme Court decision. The issue was therefore answered against the Revenue and in favour of the assessee. Case-Laws Central Excise Wed, 10 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190175