https://www.taxtmi.com/caselaws?id=375118 The Tribunal ruled in favor of the appellant in a case concerning the valuation of goods sold to a related entity under the Central Excise Act. The Tribunal found that the department failed to prove that the relationship influenced pricing or that the relevant proviso applied. It criticized the department for quantifying the demand without legal support and concluded that the order was unsustainable. The Tribunal highlighted the importance of sales to unrelated buyers in determining assessable value and set aside the demand and penalty imposed, providing relief to the appellant. en-us Fri, 11 Jan 2019 00:00:00 +0530 Fri, 15 Feb 2019 08:05:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375118 The Tribunal ruled in favor of the appellant in a case concerning the valuation of goods sold to a related entity under the Central Excise Act. The Tribunal found that the department failed to prove that the relationship influenced pricing or that the relevant proviso applied. It criticized the department for quantifying the demand without legal support and concluded that the order was unsustainable. The Tribunal highlighted the importance of sales to unrelated buyers in determining assessable value and set aside the demand and penalty imposed, providing relief to the appellant. Case-Laws Central Excise Fri, 11 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375118