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2010 (4) TMI 647 - AT - Central ExciseDemand - interconnected undertakings - assessee evade duty - two undertakings which are under the same management or controlled by same persons are group in terms of MRTP Act, 1969 - rent free premises provided to the appellants - transaction value adopted is lower than the cost of production - Held that: - evidence gathered and the facts brought on record are not sufficient to come to the conclusion that the appellants and MRO TEK are related persons - Merely because the price declared for sales to MRO TEK was mutually agreed and lower than CAS-4 for a portion of time during the relevant period, a conclusion cannot be drawn that there was an intention to evade duty - appeal is allowed
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