https://www.taxtmi.com/caselaws?id=102943 The Tribunal allowed the appeal, setting aside the denial of exemption under Notification No. 120/75. It held that the department failed to establish that the invoice price was influenced by the relationship between the manufacturer and the buyer. The Tribunal emphasized the burden of proof on the department to demonstrate such influence, referencing precedent cases and the Supreme Court's decision in Union of India v. Atic Industries. As the department lacked evidence showing the influence on the invoice price, the appeal was granted in favor of the appellants. en-us Thu, 07 Jan 1999 00:00:00 +0530 Fri, 17 Feb 2012 11:17:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102943 The Tribunal allowed the appeal, setting aside the denial of exemption under Notification No. 120/75. It held that the department failed to establish that the invoice price was influenced by the relationship between the manufacturer and the buyer. The Tribunal emphasized the burden of proof on the department to demonstrate such influence, referencing precedent cases and the Supreme Court's decision in Union of India v. Atic Industries. As the department lacked evidence showing the influence on the invoice price, the appeal was granted in favor of the appellants. Case-Laws Central Excise Thu, 07 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102943