https://www.taxtmi.com/caselaws?id=49909 The Tribunal ruled in favor of the appellant limited company in a central excise duty assessment case involving sales to Dabur India Ltd. The Tribunal rejected the contention that the manufacturer existed solely for Dabur's benefit and should be taxed based on Dabur's sale price. It found no mutuality of interest between the parties, emphasizing that commercial terms did not establish Dabur as the manufacturer. The Tribunal set aside the duty demand, highlighting the importance of correctly interpreting legal precedents to avoid errors in legal assessments. en-us Tue, 08 Aug 2000 00:00:00 +0530 Wed, 18 Aug 2010 13:40:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49909 The Tribunal ruled in favor of the appellant limited company in a central excise duty assessment case involving sales to Dabur India Ltd. The Tribunal rejected the contention that the manufacturer existed solely for Dabur's benefit and should be taxed based on Dabur's sale price. It found no mutuality of interest between the parties, emphasizing that commercial terms did not establish Dabur as the manufacturer. The Tribunal set aside the duty demand, highlighting the importance of correctly interpreting legal precedents to avoid errors in legal assessments. Case-Laws Central Excise Tue, 08 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49909