https://www.taxtmi.com/caselaws?id=73493 The Tribunal determined that Ratna was a 'related person' of Prabhat under Section 4(4)(c) of the Central Excises and Salt Act, 1944, due to the mutual interest between their partners. Additionally, Ratna was found to be a consignment agent of Prabhat, based on their operational relationship. The Tribunal upheld these findings, dismissing the appeal except for deductions for equalised freight and additional packing costs, which were referred back to the Assistant Collector for verification. en-us Fri, 01 Jan 1988 00:00:00 +0530 Wed, 01 Jun 2011 13:23:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73493 The Tribunal determined that Ratna was a 'related person' of Prabhat under Section 4(4)(c) of the Central Excises and Salt Act, 1944, due to the mutual interest between their partners. Additionally, Ratna was found to be a consignment agent of Prabhat, based on their operational relationship. The Tribunal upheld these findings, dismissing the appeal except for deductions for equalised freight and additional packing costs, which were referred back to the Assistant Collector for verification. Case-Laws Central Excise Fri, 01 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73493