https://www.taxtmi.com/caselaws?id=462348 CESTAT Chennai dismissed the appeal where appellant failed to discharge the onus of proving that transactions with CBPL were at arm's length despite being related parties under Section 4 of Central Excise Act. The appellant had disclosed CBPL as an associated person in its annual reports and Form 3CD, but remained silent on specific invoices mentioned in the show cause notice regarding cement clearances without MRP marking. The tribunal held that while revenue discharged initial burden through appellant's own financial statements, appellant failed to explain the related party relationship adequately. en-us Mon, 09 Dec 2024 00:00:00 +0530 Thu, 12 Jun 2025 20:22:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462348 CESTAT Chennai dismissed the appeal where appellant failed to discharge the onus of proving that transactions with CBPL were at arm's length despite being related parties under Section 4 of Central Excise Act. The appellant had disclosed CBPL as an associated person in its annual reports and Form 3CD, but remained silent on specific invoices mentioned in the show cause notice regarding cement clearances without MRP marking. The tribunal held that while revenue discharged initial burden through appellant's own financial statements, appellant failed to explain the related party relationship adequately. Case-Laws Central Excise Mon, 09 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462348