https://www.taxtmi.com/caselaws?id=51995 The appeal was allowed as the court found no mutuality of interest between the holding company and the subsidiary unit. The appellant operates independently and sells at lower prices, contrary to the holding company. Citing relevant judgments, including those of the Apex Court, it was established that mutuality of interest is crucial for adopting higher prices for Central Excise duty. Consequently, the impugned order was set aside, and the appeal was allowed with consequential relief in accordance with the law. en-us Fri, 02 May 2003 00:00:00 +0530 Wed, 29 Sep 2010 16:53:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51995 The appeal was allowed as the court found no mutuality of interest between the holding company and the subsidiary unit. The appellant operates independently and sells at lower prices, contrary to the holding company. Citing relevant judgments, including those of the Apex Court, it was established that mutuality of interest is crucial for adopting higher prices for Central Excise duty. Consequently, the impugned order was set aside, and the appeal was allowed with consequential relief in accordance with the law. Case-Laws Central Excise Fri, 02 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51995