https://www.taxtmi.com/caselaws?id=1567 The Tribunal upheld the Commissioner's order, rejecting the department's appeal. It was concluded that the manufacturing companies and the marketing company were not interconnected or related persons for valuation purposes. The price at which goods were sold to both related and independent buyers was the same, and no mutuality of interest was established. The eligibility for SSI exemption for KPPL was confirmed, and the extended period for demand was not applicable. The Commissioner's order was affirmed, and the department's appeal was dismissed. en-us Mon, 23 Apr 2007 00:00:00 +0530 Tue, 15 Apr 2008 07:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1567 The Tribunal upheld the Commissioner's order, rejecting the department's appeal. It was concluded that the manufacturing companies and the marketing company were not interconnected or related persons for valuation purposes. The price at which goods were sold to both related and independent buyers was the same, and no mutuality of interest was established. The eligibility for SSI exemption for KPPL was confirmed, and the extended period for demand was not applicable. The Commissioner's order was affirmed, and the department's appeal was dismissed. Case-Laws Central Excise Mon, 23 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1567