https://www.taxtmi.com/caselaws?id=118745 The Tribunal dismissed the appeal, ruling against the proposition of Related Person sale and demands based on MRP. It found that the companies involved did not meet the criteria for being considered as Related Persons under the Central Excise Act. Additionally, the Tribunal emphasized that the department, not the assessee, should be responsible for obtaining sale prices for valuation purposes. en-us Thu, 14 Jul 2005 00:00:00 +0530 Thu, 05 Jul 2012 14:37:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118745 The Tribunal dismissed the appeal, ruling against the proposition of Related Person sale and demands based on MRP. It found that the companies involved did not meet the criteria for being considered as Related Persons under the Central Excise Act. Additionally, the Tribunal emphasized that the department, not the assessee, should be responsible for obtaining sale prices for valuation purposes. Case-Laws Central Excise Thu, 14 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118745