https://www.taxtmi.com/caselaws?id=45122 The court held that the rejection of the petitioners' prices by Central Excise authorities solely based on the relationship with the purchaser was unlawful. It emphasized that excise duty should be levied on a fully commercial price, regardless of relationships. The court directed authorities to assess if the petitioners' prices reflect commercial prices, inclusive of costs and profits. The impugned orders were quashed, and a writ of mandamus was issued for a determination within three months. en-us Thu, 06 Mar 1980 00:00:00 +0530 Thu, 08 Jul 2010 14:27:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45122 The court held that the rejection of the petitioners' prices by Central Excise authorities solely based on the relationship with the purchaser was unlawful. It emphasized that excise duty should be levied on a fully commercial price, regardless of relationships. The court directed authorities to assess if the petitioners' prices reflect commercial prices, inclusive of costs and profits. The impugned orders were quashed, and a writ of mandamus was issued for a determination within three months. Case-Laws Central Excise Thu, 06 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45122