https://www.taxtmi.com/caselaws?id=785093 In disputes over undervaluation of goods transferred to related units under the Central Excise valuation rules, the text states that the matter was treated as a revenue-neutral situation, with no demand sustainable against the assessee. It also refers to alleged contravention of Section 4(1)(b) of the Central Excise Act, 1944 read with Rules 8 and 9 of the Valuation Rules and to invocation of the extended period of limitation, but does not set out any further reasoning beyond the revenue-neutrality conclusion. en-us Fri, 17 Oct 2025 00:00:00 +0530 Sat, 17 Jan 2026 08:45:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785093 In disputes over undervaluation of goods transferred to related units under the Central Excise valuation rules, the text states that the matter was treated as a revenue-neutral situation, with no demand sustainable against the assessee. It also refers to alleged contravention of Section 4(1)(b) of the Central Excise Act, 1944 read with Rules 8 and 9 of the Valuation Rules and to invocation of the extended period of limitation, but does not set out any further reasoning beyond the revenue-neutrality conclusion. Case-Laws Central Excise Fri, 17 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785093