https://www.taxtmi.com/caselaws?id=114885 The Tribunal allowed the appeal of M/s. Marc Pharmaceuticals, determining that Marc Lab was not a "related person" under Section 4(4)(c) of the Central Excise Act. Consequently, the duty calculation based on the price charged by Marc Lab was incorrect. The Revenue's appeal was rejected, as there was insufficient legal basis to establish a related person status or to justify the duty calculation method proposed. The Tribunal emphasized the lack of mutual interest and common control as inadequate for establishing a related person relationship, thereby overturning the Commissioner's initial order. en-us Wed, 13 Oct 2004 00:00:00 +0530 Mon, 03 Jun 2024 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114885 The Tribunal allowed the appeal of M/s. Marc Pharmaceuticals, determining that Marc Lab was not a "related person" under Section 4(4)(c) of the Central Excise Act. Consequently, the duty calculation based on the price charged by Marc Lab was incorrect. The Revenue's appeal was rejected, as there was insufficient legal basis to establish a related person status or to justify the duty calculation method proposed. The Tribunal emphasized the lack of mutual interest and common control as inadequate for establishing a related person relationship, thereby overturning the Commissioner's initial order. Case-Laws Central Excise Wed, 13 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114885