https://www.taxtmi.com/caselaws?id=52863 The Tribunal allowed the appeal, setting aside the impugned order, as the duty demand on the appellant-manufacturer for marketing goods through a related person was deemed unjustified. The appellant demonstrated that goods were also sold to unrelated buyers at lower prices, making the related person's price reasonable. The Valuation Rules exception for sales to related persons did not apply since goods were sold to both related and unrelated parties. The Tribunal concluded that the related person's price was not non-commercial, as it exceeded the price to unrelated parties. en-us Fri, 16 Apr 2004 00:00:00 +0530 Fri, 08 Oct 2010 11:31:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52863 The Tribunal allowed the appeal, setting aside the impugned order, as the duty demand on the appellant-manufacturer for marketing goods through a related person was deemed unjustified. The appellant demonstrated that goods were also sold to unrelated buyers at lower prices, making the related person's price reasonable. The Valuation Rules exception for sales to related persons did not apply since goods were sold to both related and unrelated parties. The Tribunal concluded that the related person's price was not non-commercial, as it exceeded the price to unrelated parties. Case-Laws Central Excise Fri, 16 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52863