https://www.taxtmi.com/caselaws?id=89387 The appellate tribunal set aside the duty demand, confiscation of goods, and penalty imposed on the appellants due to insufficient evidence establishing a controlling relationship between the appellant firm and five other proprietary firms. The tribunal found that the recovery of records and gifts exchanged did not prove control, leading to the appeal being allowed and consequential relief granted to the appellants. en-us Wed, 07 Oct 1998 00:00:00 +0530 Mon, 26 Sep 2011 17:37:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89387 The appellate tribunal set aside the duty demand, confiscation of goods, and penalty imposed on the appellants due to insufficient evidence establishing a controlling relationship between the appellant firm and five other proprietary firms. The tribunal found that the recovery of records and gifts exchanged did not prove control, leading to the appeal being allowed and consequential relief granted to the appellants. Case-Laws Central Excise Wed, 07 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89387