2024 (9) TMI 1357

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..... ) of the Central Excise Act or not - mutuality of interest - it was held by CESTAT that 'The transaction value of the goods between respondent and the so-called interconnected undertaking is correct valuation and the same cannot be disturbed, therefore, there are no merits in the appeal of revenue.' HELD THAT:- No case is made out to interfere with the impugned judgment and order passed by .....

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