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2003 (12) TMI 201 - AT - Central ExciseExtract: .......d from the alleged related persons was, in some cases, more than the price charged from the independent buyers. In these circumstances we find no justification for holding M/s. M.L. Steel Industries as related person of M/s. Mahabir Industries. As such we set aside the impugned order and allow the appeal with consequential relief to the appellants.
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