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2011 (3) TMI 704 - AT - Central ExciseThe demand is based on the sole allegation that the partners of the appellant firm and the Directors of KML are relatives and, therefore, the appellants are owned and controlled by related persons belonging to the same family. Hence, Appellant cannot be treated as independent job workers of KML. Accordingly, the duty liability has to be discharged at the price at which KML sold the goods. Held that:- the department has not made any attempt whatsoever to show that the price at which the duty liability has been discharged by the appellant job worker has been in any way influenced because of any 'relationship' between the appellant firm and the buyer public limited company. In the absence of any such credible evidence available on record, it is difficult to support the proposition that the price at which buyer has sold the goods should be the basis for charging of excise duty in the instant case. decided in favour of Assessee.
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