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Central Excise - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Valuation - Interpretation of Statute - definition of related ...


Court Favors Assessee in Defining "Related Person" for Excise Duty u/s 4, Central Excise Act, 1944.

February 20, 2018

Case Laws     Central Excise     AT

Valuation - Interpretation of Statute - definition of related person under section 4 of Central Excise Act, 1944, read with definition of "interconnected undertakings" in Section 2(g) of MRTP Act, 1969 - Valuation - related party transaction - mutual interest - close relatives - issues decided in favor of assessee - AT

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