Case on Valuation of Motor Vehicle Parts in Related Party Transaction Under Central Excise Law Lacks Evidence of Price Manipulation.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Valuation - motor vehicle parts - related party transaction - there is no evidence on record of the fact that such alleged mutuality of interest has resulted in lower price due to extra commercial considerations - AT....