https://www.taxtmi.com/caselaws?id=167352 The Tribunal accepted the appellants' arguments regarding the interpretation of "related person" under the Central Excises and Salt Act, 1944. It found that the sales to the buyer were genuine transactions without a special relationship, as mutual interest in each other's business was lacking. The allegation of a predominant relationship based on sales volume was refuted, highlighting other products sold to different parties. The agreement between the parties did not indicate a unique relationship, with uniform pricing across buyers. Consequently, the appeal was successful, and the Collector's order was set aside, providing relief to the appellants. en-us Mon, 26 Nov 1984 00:00:00 +0530 Mon, 04 May 2015 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167352 The Tribunal accepted the appellants' arguments regarding the interpretation of "related person" under the Central Excises and Salt Act, 1944. It found that the sales to the buyer were genuine transactions without a special relationship, as mutual interest in each other's business was lacking. The allegation of a predominant relationship based on sales volume was refuted, highlighting other products sold to different parties. The agreement between the parties did not indicate a unique relationship, with uniform pricing across buyers. Consequently, the appeal was successful, and the Collector's order was set aside, providing relief to the appellants. Case-Laws Central Excise Mon, 26 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167352