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2003 (6) TMI 61 - AT - Central ExciseExtract: ....... amount to flow of additional consideration. There is no material placed by the Revenue to show that M/s. PAPL is a relative of HBL as defined under the Companies Act, 1956. Therefore, even if it is sole distributor it will not come within the term related person . 7. In the light of the above, we set aside the order impugned and allow the appeals.
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