https://www.taxtmi.com/caselaws?id=2952 The Tribunal allowed the appeal, setting aside the impugned order and providing consequential relief to the appellant. The decision was made on 04.10.07. The key points leading to this outcome included the valuation of goods cleared to LSIL based on comparable sales to independent buyers, the determination that the appellant and LSIL were not "related persons," the inapplicability of the extended period for demand due to lack of evidence of fraud, and the revenue neutrality of the excise duty paid. en-us Thu, 04 Oct 2007 00:00:00 +0530 Wed, 16 Apr 2008 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2952 The Tribunal allowed the appeal, setting aside the impugned order and providing consequential relief to the appellant. The decision was made on 04.10.07. The key points leading to this outcome included the valuation of goods cleared to LSIL based on comparable sales to independent buyers, the determination that the appellant and LSIL were not "related persons," the inapplicability of the extended period for demand due to lack of evidence of fraud, and the revenue neutrality of the excise duty paid. Case-Laws Central Excise Thu, 04 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2952