https://www.taxtmi.com/caselaws?id=111569 The Tribunal ordered a pre-deposit of Rs. 10,00,000 towards duty, with the balance waived upon compliance within three months in the case where appellants sought a waiver of duty amount and penalties. Despite the appellants' arguments against related person status and pricing differences, the Tribunal upheld the Commissioner's findings and imposed the pre-deposit requirement due to financial hardship. The appellants' plea for total waiver was partially accepted, emphasizing the importance of commercial considerations in pricing and the lack of mutuality of interest between the units. en-us Tue, 13 Apr 2004 00:00:00 +0530 Tue, 24 Apr 2012 11:26:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111569 The Tribunal ordered a pre-deposit of Rs. 10,00,000 towards duty, with the balance waived upon compliance within three months in the case where appellants sought a waiver of duty amount and penalties. Despite the appellants' arguments against related person status and pricing differences, the Tribunal upheld the Commissioner's findings and imposed the pre-deposit requirement due to financial hardship. The appellants' plea for total waiver was partially accepted, emphasizing the importance of commercial considerations in pricing and the lack of mutuality of interest between the units. Case-Laws Central Excise Tue, 13 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111569