https://www.taxtmi.com/caselaws?id=116488 The Tribunal found the assessee and M/s. Petro Araldite Private Limited to be related persons under the Central Excise Act due to mutual interest, directing valuation under Section 4(1)(b). The Tribunal emphasized Rule 11 application for determining the assessable value of Epichlorohydrin, remanding the case for reassessment. Both assessee and Revenue appeals were allowed for fresh adjudication in line with the Tribunal's decision. en-us Thu, 04 Aug 2005 00:00:00 +0530 Tue, 12 Jun 2012 18:46:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116488 The Tribunal found the assessee and M/s. Petro Araldite Private Limited to be related persons under the Central Excise Act due to mutual interest, directing valuation under Section 4(1)(b). The Tribunal emphasized Rule 11 application for determining the assessable value of Epichlorohydrin, remanding the case for reassessment. Both assessee and Revenue appeals were allowed for fresh adjudication in line with the Tribunal's decision. Case-Laws Central Excise Thu, 04 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116488