https://www.taxtmi.com/caselaws?id=355212 Related-person valuation under the Central Excise valuation rules was held applicable only where the assessee clears its entire production through the related person. Because the assessee supplied goods both to PALI and to ELMI, the Tribunal found that the case did not involve 100% clearances to the alleged related person. The department's valuation basis for ELMI was therefore unsustainable, and the demand based on that premise was set aside in favour of the assessee. en-us Tue, 12 Dec 2017 00:00:00 +0530 Mon, 12 Feb 2018 07:17:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355212 Related-person valuation under the Central Excise valuation rules was held applicable only where the assessee clears its entire production through the related person. Because the assessee supplied goods both to PALI and to ELMI, the Tribunal found that the case did not involve 100% clearances to the alleged related person. The department's valuation basis for ELMI was therefore unsustainable, and the demand based on that premise was set aside in favour of the assessee. Case-Laws Central Excise Tue, 12 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355212