https://www.taxtmi.com/caselaws?id=303437 The Supreme Court upheld the Tribunal's decision that two companies were not related persons as defined by the Central Excise and Salt Act, 1944, regarding the pricing of excisable goods. The Court dismissed the appeals, stating the revenue failed to demonstrate any flaws in the Tribunal's factual findings. Consequently, the pricing was not deemed in violation of the law, and no costs were awarded in the case. en-us Wed, 16 Jul 2008 00:00:00 +0530 Fri, 22 Jul 2022 17:42:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303437 The Supreme Court upheld the Tribunal's decision that two companies were not related persons as defined by the Central Excise and Salt Act, 1944, regarding the pricing of excisable goods. The Court dismissed the appeals, stating the revenue failed to demonstrate any flaws in the Tribunal's factual findings. Consequently, the pricing was not deemed in violation of the law, and no costs were awarded in the case. Case-Laws Central Excise Wed, 16 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303437