https://www.taxtmi.com/caselaws?id=47523 A related-party relationship between an assessee and its subsidiary, by itself, is insufficient to invoke the Central Excise (Valuation) Rules, 1975 read with Section 4(1)(a) of the Central Excise Act, 1944. The Revenue must prove that the relationship affected the sale price by introducing consideration beyond purely commercial terms; absent such evidence, valuation under the related-party rules cannot be applied. On the stated facts, no material supported the departmental case. en-us Wed, 26 Oct 2005 00:00:00 +0530 Mon, 21 Apr 2014 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47523 A related-party relationship between an assessee and its subsidiary, by itself, is insufficient to invoke the Central Excise (Valuation) Rules, 1975 read with Section 4(1)(a) of the Central Excise Act, 1944. The Revenue must prove that the relationship affected the sale price by introducing consideration beyond purely commercial terms; absent such evidence, valuation under the related-party rules cannot be applied. On the stated facts, no material supported the departmental case. Case-Laws Central Excise Wed, 26 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47523