2016 (5) TMI 128 - SCH - Central Excise

Undervaluation of goods - Mutuality of interest - interconnected undertaking - Burden of proof - CESTAT held that there was no undervaluation of goods as mutuality of interest is unproved reported in 2015 (5) TMI 332 - CESTAT CHENNAI - Apex Court did not seen any good ground to interfere with the judgment and order passed by the Tribunal, hence dismissed the appeal

Summary

The Supreme Court condoned the delay and dismissed the appeals against the judgment of the Customs, Excise & Service Tax Appellate Tribunal, Chennai in Order Nos. 41014-41017/2014. Shri Ranjit Kumar, the learned Solicitor General, represented the appellant.