https://www.taxtmi.com/caselaws?id=42238 The Court ruled in favor of the petitioners, finding that the wholesalers did not meet the criteria to be considered related persons under the Central Excises and Salt Act. The petition was allowed, and the duty paid was ordered to be refunded. The petitioners were also awarded costs for the legal proceedings. en-us Mon, 21 Mar 1988 00:00:00 +0530 Thu, 10 Jun 2010 10:12:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42238 The Court ruled in favor of the petitioners, finding that the wholesalers did not meet the criteria to be considered related persons under the Central Excises and Salt Act. The petition was allowed, and the duty paid was ordered to be refunded. The petitioners were also awarded costs for the legal proceedings. Case-Laws Central Excise Mon, 21 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42238