https://www.taxtmi.com/caselaws?id=4069 The Tribunal upheld the Commissioner's decision vacating the demand of over Rs. 2.6 crores, ruling in favor of Electronic Calculators & Computer Company's (ECCC) eligibility for the SSI benefit. The Tribunal emphasized the lack of concrete evidence establishing related person status between ECCC and Broadma India Ltd. (BIL), rejecting the revenue's argument to assess ECCC's products based on BIL's sale price. The impugned order was sustained, affirming ECCC's entitlement to the SSI benefit due to the absence of significant financial connections between the two entities. en-us Thu, 20 Dec 2007 00:00:00 +0530 Mon, 19 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4069 The Tribunal upheld the Commissioner's decision vacating the demand of over Rs. 2.6 crores, ruling in favor of Electronic Calculators & Computer Company's (ECCC) eligibility for the SSI benefit. The Tribunal emphasized the lack of concrete evidence establishing related person status between ECCC and Broadma India Ltd. (BIL), rejecting the revenue's argument to assess ECCC's products based on BIL's sale price. The impugned order was sustained, affirming ECCC's entitlement to the SSI benefit due to the absence of significant financial connections between the two entities. Case-Laws Central Excise Thu, 20 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4069