https://www.taxtmi.com/caselaws?id=41090 Wholesale buyers are not treated as "related persons" under section 4(4)(c) of the Central Excises and Salt Act, 1944 merely because a sales agreement describes them as distributors; mutual business interest beyond ordinary commercial dealings must be shown, and the label alone is insufficient. Sales to staff and labourers at concessional rates form a separate buyer class for pricing purposes, so the relevant price list must be filed in Part IV and not Part V. The limitation objection to the appeal was not sustained because the appellants had sought a personal hearing and were denied an opportunity to explain timeliness. en-us Sat, 26 Apr 1980 00:00:00 +0530 Fri, 21 May 2010 10:19:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41090 Wholesale buyers are not treated as "related persons" under section 4(4)(c) of the Central Excises and Salt Act, 1944 merely because a sales agreement describes them as distributors; mutual business interest beyond ordinary commercial dealings must be shown, and the label alone is insufficient. Sales to staff and labourers at concessional rates form a separate buyer class for pricing purposes, so the relevant price list must be filed in Part IV and not Part V. The limitation objection to the appeal was not sustained because the appellants had sought a personal hearing and were denied an opportunity to explain timeliness. Case-Laws Central Excise Sat, 26 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41090