Supreme Court rules interest-free loan insufficient to classify buyers as related u/s 4(4)(c) of Central Excise Act.

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....Valuation of goods - related person - mutuality of interest - No doubt, the two buyers had given ₹ 85.66 crores interest free loan to the assessee. However, that by itself may not be a reason to hold them as related persons within the meaning of Section 4(4)(c) of the Act - SC....