https://www.taxtmi.com/caselaws?id=101958 The Tribunal found that the proviso (iii) to Section 4(1)(a) of the Central Excise Act was not applicable as a significant portion of goods were sold to unrelated wholesale dealers alongside sales to the subsidiary. Citing relevant case law, the Tribunal concluded that the goods were generally sold to wholesale dealers, negating the need for invoking the proviso. Consequently, the duty demand based on the proviso was deemed unsustainable, leading to the setting aside of the impugned order and allowing the appeal with consequential relief to the appellants. The Tribunal's decision clarified the proviso's applicability and ruled in favor of the appellants. en-us Tue, 26 Feb 2002 00:00:00 +0530 Mon, 13 Feb 2012 12:50:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101958 The Tribunal found that the proviso (iii) to Section 4(1)(a) of the Central Excise Act was not applicable as a significant portion of goods were sold to unrelated wholesale dealers alongside sales to the subsidiary. Citing relevant case law, the Tribunal concluded that the goods were generally sold to wholesale dealers, negating the need for invoking the proviso. Consequently, the duty demand based on the proviso was deemed unsustainable, leading to the setting aside of the impugned order and allowing the appeal with consequential relief to the appellants. The Tribunal's decision clarified the proviso's applicability and ruled in favor of the appellants. Case-Laws Central Excise Tue, 26 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101958