https://www.taxtmi.com/caselaws?id=50503 The case involved issues concerning the extended period for duty recovery, determination of the relationship between two companies, and the application of a proviso for assessable value determination. The court ruled in favor of the appellant, stating that the extended period could apply if a relationship was not disclosed, companies were found related, and discounts were reasonable. The court found mutuality of interest between the companies based on shared ownership and common interests, ultimately allowing the appeal and setting aside the impugned order. en-us Thu, 18 Jan 2001 00:00:00 +0530 Mon, 23 Aug 2010 11:16:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50503 The case involved issues concerning the extended period for duty recovery, determination of the relationship between two companies, and the application of a proviso for assessable value determination. The court ruled in favor of the appellant, stating that the extended period could apply if a relationship was not disclosed, companies were found related, and discounts were reasonable. The court found mutuality of interest between the companies based on shared ownership and common interests, ultimately allowing the appeal and setting aside the impugned order. Case-Laws Central Excise Thu, 18 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50503