https://www.taxtmi.com/caselaws?id=393763 The Tribunal found in favor of the appellant, ruling that the appellant was not an agent of M/s. M & M and had discharged duties based on the purchase price given in the agreements. The Tribunal held that Rule 10A did not apply as the goods were not sold by the principal manufacturer at the time of removal from the job worker's factory. The Tribunal also confirmed that the appellant correctly valued their products and dismissed the Revenue's allegations of suppression and fraud, allowing the appeals on both merits and limitation grounds. en-us Tue, 17 Sep 2019 00:00:00 +0530 Mon, 23 Mar 2020 09:40:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393763 The Tribunal found in favor of the appellant, ruling that the appellant was not an agent of M/s. M & M and had discharged duties based on the purchase price given in the agreements. The Tribunal held that Rule 10A did not apply as the goods were not sold by the principal manufacturer at the time of removal from the job worker's factory. The Tribunal also confirmed that the appellant correctly valued their products and dismissed the Revenue's allegations of suppression and fraud, allowing the appeals on both merits and limitation grounds. Case-Laws Central Excise Tue, 17 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393763