https://www.taxtmi.com/caselaws?id=343276 The Tribunal found that there was no legal basis for the related party allegation between the appellant, Duchem Laboratories Ltd., and Pfizer Ltd. The Revenue failed to prove the interconnected relationship between the companies, establishing that they were not related parties under the Central Excise Act. The terms of the agreement indicated a service provider-client relationship, and there was no evidence of mutual business interest. The impugned order was set aside, and the appeal was allowed, emphasizing the importance of clear evidence in related party allegations. en-us Thu, 20 Apr 2017 00:00:00 +0530 Mon, 22 May 2017 07:27:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343276 The Tribunal found that there was no legal basis for the related party allegation between the appellant, Duchem Laboratories Ltd., and Pfizer Ltd. The Revenue failed to prove the interconnected relationship between the companies, establishing that they were not related parties under the Central Excise Act. The terms of the agreement indicated a service provider-client relationship, and there was no evidence of mutual business interest. The impugned order was set aside, and the appeal was allowed, emphasizing the importance of clear evidence in related party allegations. Case-Laws Central Excise Thu, 20 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343276