https://www.taxtmi.com/caselaws?id=345075 The judgment addressed the determination of the value of goods cleared by the appellant unit under the Central Excise Act, 1944. It clarified the application of the proviso to Section 3(1) concerning goods cleared by a 100% EOU and emphasized adherence to the Customs Valuation Rules, 1988. The adjudicating authority was directed to examine the relationship between buyers and sellers to determine any impact on goods' values. Both appeals were remanded for a thorough review to ensure a fair conclusion on levy matters, with the authority instructed to make informed decisions based on presented facts. en-us Fri, 26 May 2017 00:00:00 +0530 Sat, 15 Jul 2017 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345075 The judgment addressed the determination of the value of goods cleared by the appellant unit under the Central Excise Act, 1944. It clarified the application of the proviso to Section 3(1) concerning goods cleared by a 100% EOU and emphasized adherence to the Customs Valuation Rules, 1988. The adjudicating authority was directed to examine the relationship between buyers and sellers to determine any impact on goods' values. Both appeals were remanded for a thorough review to ensure a fair conclusion on levy matters, with the authority instructed to make informed decisions based on presented facts. Case-Laws Central Excise Fri, 26 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345075