https://www.taxtmi.com/caselaws?id=333624 The Tribunal ruled in favor of the appellants, finding that they and the trading company were not related persons under the Central Excise Act, 1944. The decision was based on the lack of mutuality of interest and commercial practices in their transactions. The Tribunal highlighted the relationships between the firms and legal criteria for determining related person status. As a result, the demand against the appellants was deemed unsustainable, and the impugned orders were set aside, allowing the appeals with any consequential relief. en-us Tue, 19 Jul 2016 00:00:00 +0530 Wed, 31 Jan 2018 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333624 The Tribunal ruled in favor of the appellants, finding that they and the trading company were not related persons under the Central Excise Act, 1944. The decision was based on the lack of mutuality of interest and commercial practices in their transactions. The Tribunal highlighted the relationships between the firms and legal criteria for determining related person status. As a result, the demand against the appellants was deemed unsustainable, and the impugned orders were set aside, allowing the appeals with any consequential relief. Case-Laws Central Excise Tue, 19 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333624