https://www.taxtmi.com/caselaws?id=153742 The Tribunal ruled in favor of the appellant in a case concerning duty liability under the Central Excise Act, 1944. The appellant successfully argued against the imposition of penalties and duty demand based on the classification of S.K. Pharmaceuticals as a related person. The Tribunal found that Rule 9 of the Central Excise Valuation Rules did not apply as goods were not exclusively sold through S.K. Pharmaceuticals. Consequently, the impugned order was set aside, and the appeals were allowed, providing relief to the appellants. en-us Wed, 04 Nov 2009 00:00:00 +0530 Mon, 29 Jul 2013 12:51:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153742 The Tribunal ruled in favor of the appellant in a case concerning duty liability under the Central Excise Act, 1944. The appellant successfully argued against the imposition of penalties and duty demand based on the classification of S.K. Pharmaceuticals as a related person. The Tribunal found that Rule 9 of the Central Excise Valuation Rules did not apply as goods were not exclusively sold through S.K. Pharmaceuticals. Consequently, the impugned order was set aside, and the appeals were allowed, providing relief to the appellants. Case-Laws Central Excise Wed, 04 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153742