https://www.taxtmi.com/caselaws?id=354427 Differential duty demand on clearance of capital goods to a sister concern was not sustainable where the show cause notice failed to clearly plead the basis of related-person valuation and no evidence showed mutuality of interest, control, or other influence on price. Mere familial or direct relationship between directors and the buyer's proprietor was held insufficient without factual material proving that the relationship affected the transaction value. Revenue's cited authorities were distinguished because they involved concrete evidence of interconnection, common management, or control affecting valuation. en-us Wed, 10 Jan 2018 00:00:00 +0530 Mon, 29 Jan 2018 08:07:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354427 Differential duty demand on clearance of capital goods to a sister concern was not sustainable where the show cause notice failed to clearly plead the basis of related-person valuation and no evidence showed mutuality of interest, control, or other influence on price. Mere familial or direct relationship between directors and the buyer's proprietor was held insufficient without factual material proving that the relationship affected the transaction value. Revenue's cited authorities were distinguished because they involved concrete evidence of interconnection, common management, or control affecting valuation. Case-Laws Central Excise Wed, 10 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354427