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Central Excise - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Valuation - paper board - related party transaction - the sole ...


Flawed Evaluation of Related Party Transaction: Only 2% of Paper Board Deals Reviewed, No Demand Justified.

February 9, 2018

Case Laws     Central Excise     AT

Valuation - paper board - related party transaction - the sole attempt made by the de novo adjudicating authority was only to compare 2% of the transactions during the period which has also been done in a very flawed manner - No demand could be made - AT

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