https://www.taxtmi.com/caselaws?id=53339 The Tribunal set aside the impugned orders regarding the Central Excise Valuation of tractors sold to a holding company by the manufacturer. It was concluded that the rejection of the sale price for assessment purposes was not justified in the absence of evidence of abnormal pricing due to extra commercial relationships. The appeals were allowed in favor of the appellants, and any consequential relief was granted accordingly. en-us Tue, 10 Aug 2004 00:00:00 +0530 Tue, 12 Oct 2010 16:53:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53339 The Tribunal set aside the impugned orders regarding the Central Excise Valuation of tractors sold to a holding company by the manufacturer. It was concluded that the rejection of the sale price for assessment purposes was not justified in the absence of evidence of abnormal pricing due to extra commercial relationships. The appeals were allowed in favor of the appellants, and any consequential relief was granted accordingly. Case-Laws Central Excise Tue, 10 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53339