https://www.taxtmi.com/caselaws?id=125951 Related person status under Central Excise valuation requires proven association coupled with direct or indirect mutual interest in each other's business; mere common premises, family shareholding in an intermediary, proximity of factories, or predominant sales to one buyer is insufficient. On the facts, the manufacturer and buyer were not related persons. Rent on canisters and transportation or door-delivery charges are not automatically includible in assessable value, but any allegation of inflation must be evidence-based; lacking findings on the actual basis of the charges, the inflation issue was remitted for fresh adjudication and possible recomputation of duty if excess was proved. en-us Fri, 17 Oct 2008 00:00:00 +0530 Wed, 31 Oct 2012 18:25:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125951 Related person status under Central Excise valuation requires proven association coupled with direct or indirect mutual interest in each other's business; mere common premises, family shareholding in an intermediary, proximity of factories, or predominant sales to one buyer is insufficient. On the facts, the manufacturer and buyer were not related persons. Rent on canisters and transportation or door-delivery charges are not automatically includible in assessable value, but any allegation of inflation must be evidence-based; lacking findings on the actual basis of the charges, the inflation issue was remitted for fresh adjudication and possible recomputation of duty if excess was proved. Case-Laws Central Excise Fri, 17 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125951