https://www.taxtmi.com/caselaws?id=89765 The tribunal set aside the orders confirming the demands and allowed the appeals in a case concerning the determination of assessable value for Construction Chemicals. The decision was based on the lack of evidence supporting the alleged related person status between the manufacturer and another company, as well as the improper calculation of duty differentials. The tribunal emphasized the necessity of establishing mutuality of interest to prove a relationship under the law and highlighted the importance of explicit legal grounds and evidence in excise duty assessments for fair treatment of manufacturers. en-us Wed, 18 Mar 1998 00:00:00 +0530 Thu, 29 Sep 2011 15:41:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89765 The tribunal set aside the orders confirming the demands and allowed the appeals in a case concerning the determination of assessable value for Construction Chemicals. The decision was based on the lack of evidence supporting the alleged related person status between the manufacturer and another company, as well as the improper calculation of duty differentials. The tribunal emphasized the necessity of establishing mutuality of interest to prove a relationship under the law and highlighted the importance of explicit legal grounds and evidence in excise duty assessments for fair treatment of manufacturers. Case-Laws Central Excise Wed, 18 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89765