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2009 (3) TMI 729 - AT - Central ExciseExtract: .......controls both etc. In the absence of detailed evidence to show that both the parties in question satisfy the requirements of Rules 9 and 10 of Central Excise Valuation (Determination of Excisable Goods) Rules, 2000, they cannot be treated as related persons. Accordingly, appeal filed by the appellants is rejected. (Pronounced in Court on 25-3-2009)
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