https://www.taxtmi.com/caselaws?id=46458 The court found that the appellant and two other companies were "related persons" under Section 4(4)(c) of the Central Excise Act, 1944, due to mutual interest in each other's business activities. Show cause notices for a differential duty demand were deemed valid, with the appellant not entitled to relief as excise duty had already been paid and passed on to consumers. The Tribunal's decision was upheld, and both appeals were dismissed without costs. en-us Fri, 20 Dec 2002 00:00:00 +0530 Thu, 16 Oct 2014 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46458 The court found that the appellant and two other companies were "related persons" under Section 4(4)(c) of the Central Excise Act, 1944, due to mutual interest in each other's business activities. Show cause notices for a differential duty demand were deemed valid, with the appellant not entitled to relief as excise duty had already been paid and passed on to consumers. The Tribunal's decision was upheld, and both appeals were dismissed without costs. Case-Laws Central Excise Fri, 20 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46458