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2009 (1) TMI 255 - AT - Central ExciseSSI exemption - electronic water purifiers – brand name – transaction value – mutuality of interest – held that - A price of an excisable item remaining unchanged for a couple of years or that the entire production of such goods is sold to a single buyer cannot constitute ground to hold that the assessable value is depressed to evade excise duty and to illegally benefit each other. The appellants selling some of the spares procured from EFL at a higher price cannot also be held to be an attempt to evade excise duty due on the said components - It is settled law that a buyer would not become a related person merely because all the goods are sold to a particular person unless the price charged to him is based or extra commercial consideration - The Commissioner found use of the brand-name “Aquaguard” and “Aquapure” by IAPL without any reliable evidence of the appellants having sold its products affixing either of those brand names. Therefore, the Commissioner had wrongly denied the SSI benefit to the EWP10 cleared by the assessee during the material period
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