https://www.taxtmi.com/caselaws?id=358642 The Tribunal found that the appellant and EJIPL were not related persons and rejected the Department's reliance on EJIPL's sale price for duty calculation. The Tribunal also dismissed the allegations of clandestine clearances due to insufficient evidence beyond discrepancies in gate registers. Consequently, the impugned order was set aside, and the appeal was allowed on 14.03.2018. en-us Wed, 14 Mar 2018 00:00:00 +0530 Mon, 17 Feb 2020 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358642 The Tribunal found that the appellant and EJIPL were not related persons and rejected the Department's reliance on EJIPL's sale price for duty calculation. The Tribunal also dismissed the allegations of clandestine clearances due to insufficient evidence beyond discrepancies in gate registers. Consequently, the impugned order was set aside, and the appeal was allowed on 14.03.2018. Case-Laws Central Excise Wed, 14 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358642