Shared Premises and Services Don't Make Entities Related Parties Under Central Excise Act, 1944, Section 4(4)(c)/4(3)(b).

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Valuation - related party transaction - mere fact of sharing common premises and services of employees do not make the two entities related in terms of Section 4(4)(c)/4(3)(b) of Central Excise Act, 1944.....