https://www.taxtmi.com/caselaws?id=355057 The Tribunal set aside the Order-in-Original and allowed the assessee's appeal, dismissing the demand for differential duty and penalties. The Tribunal emphasized the need to prove that the relationship influenced prices and correctly applied valuation rules, citing precedents from Ispat Industries and Bharti Telecom cases. The Orders-in-Appeal upholding the assessee's position were affirmed, highlighting the flawed analysis by the Commissioner in comparing prices charged to related and independent buyers. en-us Thu, 08 Feb 2018 00:00:00 +0530 Mon, 23 Apr 2018 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355057 The Tribunal set aside the Order-in-Original and allowed the assessee's appeal, dismissing the demand for differential duty and penalties. The Tribunal emphasized the need to prove that the relationship influenced prices and correctly applied valuation rules, citing precedents from Ispat Industries and Bharti Telecom cases. The Orders-in-Appeal upholding the assessee's position were affirmed, highlighting the flawed analysis by the Commissioner in comparing prices charged to related and independent buyers. Case-Laws Central Excise Thu, 08 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355057