No Evidence to show that relationship between parties has influenced price: CESTAT quashes differential Duty Demand

CESTAT quashes differential duty demand as there was no evidence to show that relationship between parties has influenced price
CESTAT - Customs - Excise - Service Tax - Appellate Tribunal - TAXSCAN

The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed differential duty demand as there was no evidence to show that relationship between parties has influenced price. IFFCO and KRIBHCO both are a Multistate Cooperative Society primarily engaged in manufacturing and distribution of fertilizers. On the basis of intelligence gathered by…

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