https://www.taxtmi.com/caselaws?id=785253 Determination of assessable value for excisable goods focused on whether transactions between related entities constituted principal-to-principal sales or job-work/related-person transfers, and whether transaction value or valuation by reasonable means should apply; the tribunal accepted the recorded transaction value as genuine principal-to-principal sales, rejecting valuation under alternative valuation methods and related-person uplift; that factual finding was not perverse and therefore the appellate challenge failed, resulting in dismissal of the appeal and negation of duty demands premised on differential valuation. en-us Fri, 09 Jan 2026 00:00:00 +0530 Wed, 21 Jan 2026 08:41:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785253 Determination of assessable value for excisable goods focused on whether transactions between related entities constituted principal-to-principal sales or job-work/related-person transfers, and whether transaction value or valuation by reasonable means should apply; the tribunal accepted the recorded transaction value as genuine principal-to-principal sales, rejecting valuation under alternative valuation methods and related-person uplift; that factual finding was not perverse and therefore the appellate challenge failed, resulting in dismissal of the appeal and negation of duty demands premised on differential valuation. Case-Laws Central Excise Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785253