https://www.taxtmi.com/caselaws?id=93504 The penalties imposed on the appellants and related parties were set aside, and the duty demand was modified based on the nature of the transactions and relationships with the dealers. The Tribunal found that the later agreement between the appellant and M/s. Prakash Enterprises established a seller-buyer relationship, leading to the duty demand related to sales to D.G.S.& D. being set aside. The issue of sales to the Parishad through M/s. Kwality Agencies was remanded for fresh consideration to evaluate all relevant factors and deductions from the purchase price. en-us Thu, 09 Mar 2000 00:00:00 +0530 Fri, 11 Nov 2011 18:39:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93504 The penalties imposed on the appellants and related parties were set aside, and the duty demand was modified based on the nature of the transactions and relationships with the dealers. The Tribunal found that the later agreement between the appellant and M/s. Prakash Enterprises established a seller-buyer relationship, leading to the duty demand related to sales to D.G.S.& D. being set aside. The issue of sales to the Parishad through M/s. Kwality Agencies was remanded for fresh consideration to evaluate all relevant factors and deductions from the purchase price. Case-Laws Central Excise Thu, 09 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93504