https://www.taxtmi.com/caselaws?id=154898 The Tribunal set aside the order confirming duty demand and penalties on bicycles acquired from related persons and sold at higher prices by the Appellant. The duty demands confirmed by the Assistant Commissioner were deemed unsustainable due to jurisdictional issues. The Tribunal ruled that duty should have been paid by the unit transferring the bicycles internally and found no evidence of the Appellant's relationship with the other manufacturer as defined in the Central Excise Act. Consequently, the appeal was allowed on 7-12-2009. en-us Mon, 07 Dec 2009 00:00:00 +0530 Thu, 29 Aug 2013 15:56:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154898 The Tribunal set aside the order confirming duty demand and penalties on bicycles acquired from related persons and sold at higher prices by the Appellant. The duty demands confirmed by the Assistant Commissioner were deemed unsustainable due to jurisdictional issues. The Tribunal ruled that duty should have been paid by the unit transferring the bicycles internally and found no evidence of the Appellant's relationship with the other manufacturer as defined in the Central Excise Act. Consequently, the appeal was allowed on 7-12-2009. Case-Laws Central Excise Mon, 07 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154898