https://www.taxtmi.com/caselaws?id=427485 The Tribunal ruled that M/s. Mother Dairy and the DCMPUs are not related persons under Section 4(3)(b) of the Central Excise Act. The re-determined value and demand for differential duty were deemed unjustified. Previous judicial decisions and bylaws did not show mutual interest between the entities. The appeals were allowed, and the extended limitation period was rejected. en-us Thu, 08 Sep 2022 00:00:00 +0530 Mon, 19 Jun 2023 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427485 The Tribunal ruled that M/s. Mother Dairy and the DCMPUs are not related persons under Section 4(3)(b) of the Central Excise Act. The re-determined value and demand for differential duty were deemed unjustified. Previous judicial decisions and bylaws did not show mutual interest between the entities. The appeals were allowed, and the extended limitation period was rejected. Case-Laws Central Excise Thu, 08 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427485