https://www.taxtmi.com/caselaws?id=262072 The Supreme Court upheld the Tribunal's decision in a case involving allegations of non-disclosure of interest payments and the creation of a dummy unit to reduce manufacturing costs. The Court confirmed the recovery of a differential duty amounting to 5,48,92,612 from the distributor, stating that the distributor did not benefit from the alleged relationship and that the manufacturer was an independent establishment. The Court found no merit in the appeals and dismissed them, emphasizing the independent nature of the manufacturer and the principal-to-principal relationship between the parties. en-us Fri, 10 Apr 2015 00:00:00 +0530 Fri, 31 Jul 2015 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262072 The Supreme Court upheld the Tribunal's decision in a case involving allegations of non-disclosure of interest payments and the creation of a dummy unit to reduce manufacturing costs. The Court confirmed the recovery of a differential duty amounting to 5,48,92,612 from the distributor, stating that the distributor did not benefit from the alleged relationship and that the manufacturer was an independent establishment. The Court found no merit in the appeals and dismissed them, emphasizing the independent nature of the manufacturer and the principal-to-principal relationship between the parties. Case-Laws Central Excise Fri, 10 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262072