https://www.taxtmi.com/caselaws?id=115888 The Commissioner (Appeals) found that even if M/s. Universal Medical Instruments is considered a related person, the duty demand fails as the sales price to unrelated buyers can be applied to related persons as well. The lack of evidence or proof presented by the Revenue led to the rejection of the appeal. The judgment highlighted the importance of establishing the relationship between parties and pricing consistency in sales transactions to related and unrelated entities. en-us Tue, 18 Jan 2005 00:00:00 +0530 Tue, 05 Jun 2012 10:14:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115888 The Commissioner (Appeals) found that even if M/s. Universal Medical Instruments is considered a related person, the duty demand fails as the sales price to unrelated buyers can be applied to related persons as well. The lack of evidence or proof presented by the Revenue led to the rejection of the appeal. The judgment highlighted the importance of establishing the relationship between parties and pricing consistency in sales transactions to related and unrelated entities. Case-Laws Central Excise Tue, 18 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115888