https://www.taxtmi.com/caselaws?id=95788 The Tribunal allowed the appeal, setting aside the duty demand and penalties imposed on the appellants. It held that the transportation costs incurred by M/s. Hindustan Lever Ltd. were incorrectly added to the assessable value, as the transactions were complete at the factory gate. The Tribunal also ruled that the appellants and M/s. Hindustan Lever Ltd. were not related persons, thus rejecting the demand based on related party status. Consequently, the appeal was allowed in favor of the appellants, providing them with relief. en-us Fri, 15 Dec 2000 00:00:00 +0530 Thu, 15 Dec 2011 10:23:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95788 The Tribunal allowed the appeal, setting aside the duty demand and penalties imposed on the appellants. It held that the transportation costs incurred by M/s. Hindustan Lever Ltd. were incorrectly added to the assessable value, as the transactions were complete at the factory gate. The Tribunal also ruled that the appellants and M/s. Hindustan Lever Ltd. were not related persons, thus rejecting the demand based on related party status. Consequently, the appeal was allowed in favor of the appellants, providing them with relief. Case-Laws Central Excise Fri, 15 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95788