https://www.taxtmi.com/caselaws?id=769619 CESTAT Kolkata held that central excise duty demand based on alleged undervaluation of finished products sold to related unit was unsustainable. The appellant had adopted higher value addition and paid duty at higher rates. No evidence supported undervaluation allegations. The Tribunal previously decided identical issue in appellant's favor for earlier period, finding the transaction revenue neutral. The demand was set aside and appeal allowed, establishing that related party sales at lower prices did not constitute duty evasion when overall revenue impact remained neutral. en-us Thu, 13 Feb 2025 00:00:00 +0530 Tue, 29 Apr 2025 08:33:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769619 CESTAT Kolkata held that central excise duty demand based on alleged undervaluation of finished products sold to related unit was unsustainable. The appellant had adopted higher value addition and paid duty at higher rates. No evidence supported undervaluation allegations. The Tribunal previously decided identical issue in appellant's favor for earlier period, finding the transaction revenue neutral. The demand was set aside and appeal allowed, establishing that related party sales at lower prices did not constitute duty evasion when overall revenue impact remained neutral. Case-Laws Central Excise Thu, 13 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769619