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Central Excise - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Valuation of goods - Related person and favoured buyer - ...


Supreme Court Rules CESTAT Erred in Valuation of Goods Between Related Parties Under Central Excise Laws.

October 26, 2015

Case Laws     Central Excise     SC

Valuation of goods - Related person and favoured buyer - mutuality of interest - CESTAT was not right in holding that there was no mutuality of interest and, therefore, supplier on the one hand and the purchaser on the other hand were not related persons - SC

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