https://www.taxtmi.com/caselaws?id=349187 The Tribunal dismissed the Revenue's appeal against the dropping of duty demand on Refrigerators and Deep Freezers by the Respondent. The Tribunal found no mutuality of interest between the Respondent and the buyer, M/s. BPL Ltd., based on separate legal entities transacting on a principal to principal basis. Emphasizing regular sales transactions and legal precedents, the Tribunal upheld the order dropping the duty demand, citing no grounds for interference. The appeal was dismissed, and the impugned order was sustained. en-us Thu, 24 Aug 2017 00:00:00 +0530 Mon, 09 Oct 2017 11:24:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349187 The Tribunal dismissed the Revenue's appeal against the dropping of duty demand on Refrigerators and Deep Freezers by the Respondent. The Tribunal found no mutuality of interest between the Respondent and the buyer, M/s. BPL Ltd., based on separate legal entities transacting on a principal to principal basis. Emphasizing regular sales transactions and legal precedents, the Tribunal upheld the order dropping the duty demand, citing no grounds for interference. The appeal was dismissed, and the impugned order was sustained. Case-Laws Central Excise Thu, 24 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349187