https://www.taxtmi.com/caselaws?id=266565 The court held that M/s. CF and M/s. SIPL were not related entities despite common shareholding and business interests. The demand against M/s. SIPL was unsustainable, as the assessable value could not be based on sales to M/s. CF. Additionally, duty on aluminum windows fabricated by M/s. K S Enterprises could not be imposed on M/s. SIPL, as the former was the manufacturer enjoying SSI Exemption. Consequently, the demands and penalties were set aside, ruling in favor of the appellants and allowing their appeals with any necessary relief. en-us Wed, 29 Jul 2015 00:00:00 +0530 Mon, 22 Feb 2016 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266565 The court held that M/s. CF and M/s. SIPL were not related entities despite common shareholding and business interests. The demand against M/s. SIPL was unsustainable, as the assessable value could not be based on sales to M/s. CF. Additionally, duty on aluminum windows fabricated by M/s. K S Enterprises could not be imposed on M/s. SIPL, as the former was the manufacturer enjoying SSI Exemption. Consequently, the demands and penalties were set aside, ruling in favor of the appellants and allowing their appeals with any necessary relief. Case-Laws Central Excise Wed, 29 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266565