2005 (5) TMI 492 - AT - Central Excise

Summary

The rectification of mistake application was directed against the finding of no undervaluation of goods. The submission that goods were sold at the same price to unconnected buyers was accepted. Documentary evidence supported this submission. Purchase at a higher price from another manufacturer is not a ground for undervaluation. The application for rectification was rejected. (Judgement: Appellate Tribunal CESTAT, NEW DELHI, Citation: 2005 (5) TMI 492 - CESTAT, NEW DELHI)