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2012 (10) TMI 733 - CESTAT, MUMBAIDemand of duty, interest and imposition of penalty – related person – Held that:- Shareholders of a public limited company do not, by reason only of their shareholding, have an interest in the business of the company. Equally, the fact that two public limited companies have common Directors does not mean that the one company has an interest to the business of the other - assessee and the chemical company were not related persons
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