https://www.taxtmi.com/caselaws?id=431014 The Tribunal determined that the appellant and the District Co-operative Milk Producers Union (DCMPU) are not "related persons" under Section 4(3)(b) of the Central Excise Act. As a result, the transaction value at which the goods were sold should be accepted, and the differential duty demand confirmed by the Revenue was set aside. The appeals were allowed, and the impugned orders were overturned. en-us Mon, 28 Nov 2022 00:00:00 +0530 Sat, 03 Dec 2022 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431014 The Tribunal determined that the appellant and the District Co-operative Milk Producers Union (DCMPU) are not "related persons" under Section 4(3)(b) of the Central Excise Act. As a result, the transaction value at which the goods were sold should be accepted, and the differential duty demand confirmed by the Revenue was set aside. The appeals were allowed, and the impugned orders were overturned. Case-Laws Central Excise Mon, 28 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431014