https://www.taxtmi.com/caselaws?id=52528 The Appellate Tribunal CESTAT, NEW DELHI dismissed the Revenue's appeal against the Commissioner's Order-in-Original regarding the valuation of rubber foam goods. The Tribunal upheld the Commissioner's finding that there was no duty evasion in sales to related parties as the sale prices were consistent with those to unrelated dealers. Emphasizing the importance of uniform pricing, the Tribunal concluded that when prices are the same for related and unrelated buyers, duty assessment should align with prices charged to unrelated buyers. The appeal was dismissed, affirming the Commissioner's order as legally sound and free from error. en-us Wed, 19 Nov 2003 00:00:00 +0530 Wed, 06 Oct 2010 13:14:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52528 The Appellate Tribunal CESTAT, NEW DELHI dismissed the Revenue's appeal against the Commissioner's Order-in-Original regarding the valuation of rubber foam goods. The Tribunal upheld the Commissioner's finding that there was no duty evasion in sales to related parties as the sale prices were consistent with those to unrelated dealers. Emphasizing the importance of uniform pricing, the Tribunal concluded that when prices are the same for related and unrelated buyers, duty assessment should align with prices charged to unrelated buyers. The appeal was dismissed, affirming the Commissioner's order as legally sound and free from error. Case-Laws Central Excise Wed, 19 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52528