https://www.taxtmi.com/caselaws?id=42170 The Supreme Court upheld the Tribunal's decision, ruling that the distributors were not 'related persons' under Section 4 of the Central Excises and Salt Act, 1944. The assessable value for the levy of duty was determined based on the price charged at the factory gate, rejecting the inclusion of expenses for showrooms and advertisements. The Court declined to admit the appeals, affirming the Tribunal's order. en-us Mon, 28 Mar 1988 00:00:00 +0530 Thu, 16 Oct 2014 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42170 The Supreme Court upheld the Tribunal's decision, ruling that the distributors were not 'related persons' under Section 4 of the Central Excises and Salt Act, 1944. The assessable value for the levy of duty was determined based on the price charged at the factory gate, rejecting the inclusion of expenses for showrooms and advertisements. The Court declined to admit the appeals, affirming the Tribunal's order. Case-Laws Central Excise Mon, 28 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42170