https://www.taxtmi.com/caselaws?id=167392 The Tribunal allowed the appeal, overturning the Assistant Collector's withdrawal of the concession under Notification No. 120/75-C.E. The Tribunal held that the distributors were not related persons as per the Central Excises and Salt Act, 1944, and there was no evidence of influenced invoiced prices due to any relationship with distributors. Therefore, the appellants were deemed entitled to the concession, and the impugned orders were set aside. en-us Fri, 26 Apr 1985 00:00:00 +0530 Thu, 18 Dec 2014 14:23:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167392 The Tribunal allowed the appeal, overturning the Assistant Collector's withdrawal of the concession under Notification No. 120/75-C.E. The Tribunal held that the distributors were not related persons as per the Central Excises and Salt Act, 1944, and there was no evidence of influenced invoiced prices due to any relationship with distributors. Therefore, the appellants were deemed entitled to the concession, and the impugned orders were set aside. Case-Laws Central Excise Fri, 26 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167392