https://www.taxtmi.com/caselaws?id=86816 The Tribunal allowed the appeal against the rejection of the appellant's claim for the benefit of Notification No. 120/75. The dispute revolved around the sale of textile machinery parts to a sole buyer at discounted prices, with allegations of a relationship influencing pricing. The impugned orders contained issues not raised in the show cause notice, and the lower authorities failed to properly interpret the relevant clauses of the notification. Due to these deficiencies, the order was set aside, and the case was remanded for reevaluation, emphasizing the importance of a fair adjudication process. en-us Wed, 04 Jun 1997 00:00:00 +0530 Sat, 27 Aug 2011 15:21:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86816 The Tribunal allowed the appeal against the rejection of the appellant's claim for the benefit of Notification No. 120/75. The dispute revolved around the sale of textile machinery parts to a sole buyer at discounted prices, with allegations of a relationship influencing pricing. The impugned orders contained issues not raised in the show cause notice, and the lower authorities failed to properly interpret the relevant clauses of the notification. Due to these deficiencies, the order was set aside, and the case was remanded for reevaluation, emphasizing the importance of a fair adjudication process. Case-Laws Central Excise Wed, 04 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86816