https://www.taxtmi.com/caselaws?id=88762 The Appellate Tribunal CEGAT, New Delhi dismissed the appeals filed by M/s. Escorts Tractors Ltd. against the Collector (Appeals) orders. The Tribunal determined that M/s. Escorts Ltd. and the appellant were related persons under Section 4(4)(c) of the Central Excise Act, 1944, based on their shareholding and mutual interest in each other's business. The application of Section 4(1)(a) regarding assessable value favored considering sales to independent wholesalers over those to related persons. The appeals were dismissed due to the established relationship, assessable value determination, and sales considerations. en-us Wed, 11 Feb 1998 00:00:00 +0530 Wed, 21 Sep 2011 11:14:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88762 The Appellate Tribunal CEGAT, New Delhi dismissed the appeals filed by M/s. Escorts Tractors Ltd. against the Collector (Appeals) orders. The Tribunal determined that M/s. Escorts Ltd. and the appellant were related persons under Section 4(4)(c) of the Central Excise Act, 1944, based on their shareholding and mutual interest in each other's business. The application of Section 4(1)(a) regarding assessable value favored considering sales to independent wholesalers over those to related persons. The appeals were dismissed due to the established relationship, assessable value determination, and sales considerations. Case-Laws Central Excise Wed, 11 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88762