https://www.taxtmi.com/caselaws?id=347 The Tribunal allowed the appeals, setting aside the impugned orders, as it concluded that the appellants and the marketing units were not related persons under the Central Excise Act, 1944. The decision emphasized the necessity of concrete evidence and adherence to legal criteria in establishing related person status. en-us Mon, 12 Sep 2005 00:00:00 +0530 Sun, 13 Apr 2008 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347 The Tribunal allowed the appeals, setting aside the impugned orders, as it concluded that the appellants and the marketing units were not related persons under the Central Excise Act, 1944. The decision emphasized the necessity of concrete evidence and adherence to legal criteria in establishing related person status. Case-Laws Central Excise Mon, 12 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347