https://www.taxtmi.com/caselaws?id=33630 The Appellate Tribunal CESTAT AHMEDABAD ruled in favor of the appellants, setting aside duty demand, interest, and penalties imposed for selling goods at a lower price to another unit of their company. The Tribunal considered the pricing procedure justified, emphasizing the non-related status of the other unit and the availability of duty credit between units. It rejected the Commissioner (Appeals)' conclusion of intentional duty evasion, noting the earlier show cause notice and revenue-neutral situation. The judgment underscored the importance of interpreting related persons in pricing excisable goods and ensuring fairness in duty disputes. en-us Thu, 27 Nov 2008 00:00:00 +0530 Sat, 30 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33630 The Appellate Tribunal CESTAT AHMEDABAD ruled in favor of the appellants, setting aside duty demand, interest, and penalties imposed for selling goods at a lower price to another unit of their company. The Tribunal considered the pricing procedure justified, emphasizing the non-related status of the other unit and the availability of duty credit between units. It rejected the Commissioner (Appeals)' conclusion of intentional duty evasion, noting the earlier show cause notice and revenue-neutral situation. The judgment underscored the importance of interpreting related persons in pricing excisable goods and ensuring fairness in duty disputes. Case-Laws Central Excise Thu, 27 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33630