https://www.taxtmi.com/caselaws?id=795161 Corporate entities are not "relatives" within the specified relationship under the Central Excise Act and Companies Act provisions, which confine that category to natural persons. Clearances between the manufacturer and its marketing entity therefore did not require related-person valuation on that basis. Rule 9 of the Central Excise Valuation Rules was also inapplicable because the manufacturer sold goods not exclusively through the marketing entity, but also to Government departments and for export. Earlier unreversed orders involving the same entities supported this position. The excise demands and penalties based on related-person valuation could not be sustained. en-us Fri, 03 Jul 2026 00:00:00 +0530 Sat, 18 Jul 2026 08:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795161 Corporate entities are not "relatives" within the specified relationship under the Central Excise Act and Companies Act provisions, which confine that category to natural persons. Clearances between the manufacturer and its marketing entity therefore did not require related-person valuation on that basis. Rule 9 of the Central Excise Valuation Rules was also inapplicable because the manufacturer sold goods not exclusively through the marketing entity, but also to Government departments and for export. Earlier unreversed orders involving the same entities supported this position. The excise demands and penalties based on related-person valuation could not be sustained. Case-Laws Central Excise Fri, 03 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795161