https://www.taxtmi.com/caselaws?id=75282 The Tribunal set aside the duty demand and penalties imposed on M/s. Motorol Speciality Oils Ltd. and its Director, finding insufficient evidence to establish a related person status with M/s. Motorol Technologies Ltd. The Tribunal emphasized the need for clear findings on mutual interest, abnormal pricing, and flowback of funds to determine relatedness. They concluded that the evidence did not conclusively prove the relationship, allowing the appeals with consequential relief to the appellants. en-us Thu, 02 Jul 2009 00:00:00 +0530 Mon, 05 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75282 The Tribunal set aside the duty demand and penalties imposed on M/s. Motorol Speciality Oils Ltd. and its Director, finding insufficient evidence to establish a related person status with M/s. Motorol Technologies Ltd. The Tribunal emphasized the need for clear findings on mutual interest, abnormal pricing, and flowback of funds to determine relatedness. They concluded that the evidence did not conclusively prove the relationship, allowing the appeals with consequential relief to the appellants. Case-Laws Central Excise Thu, 02 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75282