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Central Excise - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Valuation - related party transaction - apart from the units ...

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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