https://www.taxtmi.com/caselaws?id=207172 The Tribunal allowed the appeals, setting aside duty demands, interest recovery, and penalties. It held that the partnership firm and public limited company were not related persons under the Central Excise Act, emphasizing that the concept of 'relative' applies to natural persons, not corporations. Additionally, the Tribunal found no evidence supporting the allegation that the appellant firm's change in business practice from manufacturing to job work was a deliberate attempt to evade duty, noting that such changes are common economic decisions influenced by market conditions. en-us Thu, 31 Mar 2011 00:00:00 +0530 Tue, 10 Apr 2012 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207172 The Tribunal allowed the appeals, setting aside duty demands, interest recovery, and penalties. It held that the partnership firm and public limited company were not related persons under the Central Excise Act, emphasizing that the concept of 'relative' applies to natural persons, not corporations. Additionally, the Tribunal found no evidence supporting the allegation that the appellant firm's change in business practice from manufacturing to job work was a deliberate attempt to evade duty, noting that such changes are common economic decisions influenced by market conditions. Case-Laws Central Excise Thu, 31 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207172