https://www.taxtmi.com/caselaws?id=86536 The Tribunal found insufficient evidence to prove related person status between the appellant company and M/s. Supratronics (P) Ltd., emphasizing the absence of financial flow back between the firms. Regarding the inclusion of battery value, the Tribunal directed a detailed examination to determine if any extra commercial consideration was provided to M/s. Supratronics (P) Ltd. The Tribunal remanded the matter for a fresh assessment, highlighting the importance of a thorough review to determine the assessable value accurately, ensuring a fair evaluation process guided by legal principles. en-us Mon, 06 Jan 1997 00:00:00 +0530 Thu, 25 Aug 2011 14:49:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86536 The Tribunal found insufficient evidence to prove related person status between the appellant company and M/s. Supratronics (P) Ltd., emphasizing the absence of financial flow back between the firms. Regarding the inclusion of battery value, the Tribunal directed a detailed examination to determine if any extra commercial consideration was provided to M/s. Supratronics (P) Ltd. The Tribunal remanded the matter for a fresh assessment, highlighting the importance of a thorough review to determine the assessable value accurately, ensuring a fair evaluation process guided by legal principles. Case-Laws Central Excise Mon, 06 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86536