https://www.taxtmi.com/caselaws?id=294725 The Tribunal found in favor of the appellant regarding the valuation of goods sold to a related person, questioning the classification of the related person under the Central Excise Act. Allegations of suppression of facts and extended limitation period were not substantiated, and the challenge to the related person classification based on the type of entities involved was supported by precedent cases. The demand for a specific period was remanded for further review, emphasizing the exclusion of certain charges from the valuation for Central Excise duty and the need for a reevaluation of the case based on legal provisions and findings. en-us Mon, 23 Sep 2019 00:00:00 +0530 Thu, 29 Apr 2021 20:19:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294725 The Tribunal found in favor of the appellant regarding the valuation of goods sold to a related person, questioning the classification of the related person under the Central Excise Act. Allegations of suppression of facts and extended limitation period were not substantiated, and the challenge to the related person classification based on the type of entities involved was supported by precedent cases. The demand for a specific period was remanded for further review, emphasizing the exclusion of certain charges from the valuation for Central Excise duty and the need for a reevaluation of the case based on legal provisions and findings. Case-Laws Central Excise Mon, 23 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294725