https://www.taxtmi.com/caselaws?id=52525 The appellate tribunal set aside the duty imposition on a manufacturing unit for undervaluation of goods sold to a related trading unit. The tribunal found that without financial interconnection and mutual interest, the trading unit could not be deemed related to the manufacturing unit. The appeal was allowed in favor of the appellants, granting them consequential relief. en-us Wed, 17 Dec 2003 00:00:00 +0530 Wed, 06 Oct 2010 13:08:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52525 The appellate tribunal set aside the duty imposition on a manufacturing unit for undervaluation of goods sold to a related trading unit. The tribunal found that without financial interconnection and mutual interest, the trading unit could not be deemed related to the manufacturing unit. The appeal was allowed in favor of the appellants, granting them consequential relief. Case-Laws Central Excise Wed, 17 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52525