https://www.taxtmi.com/caselaws?id=356554 The Tribunal set aside the original orders and directed a re-examination of all issues, emphasizing the appellant's right to present their case fully. The Revenue's appeal was dismissed, with no penalties imposed, and any future demand should be limited to the normal period only. The Tribunal clarified that the Fiat India Pvt. Ltd. case does not universally apply to situations where goods are sold below manufacturing cost, stressing the need for evidence of extra-commercial considerations to invalidate transaction value. en-us Mon, 26 Feb 2018 00:00:00 +0530 Fri, 23 Mar 2018 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356554 The Tribunal set aside the original orders and directed a re-examination of all issues, emphasizing the appellant's right to present their case fully. The Revenue's appeal was dismissed, with no penalties imposed, and any future demand should be limited to the normal period only. The Tribunal clarified that the Fiat India Pvt. Ltd. case does not universally apply to situations where goods are sold below manufacturing cost, stressing the need for evidence of extra-commercial considerations to invalidate transaction value. Case-Laws Central Excise Mon, 26 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356554