Valuation - related party transaction - apart from the units ...
Valuation Dispute in Related Party Transactions Under Central Excise Laws Dismissed Due to Lack of Evidence.
March 30, 2020
Case Laws Central Excise AT
Valuation - related party transaction - apart from the units being inter-connected undertakings there is nothing to show that the buyers and seller are related persons. There is no mutuality of interest or fund flow brought out by evidence on the part of the department - Demand set aside.
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