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2025 (6) TMI 846 - SCH - Central ExciseRelated persons or not - applicant and the other entity namely CBPL are Related persons in terms of Section 4 of Central Excise Act - clearance of cement in bulk and those packed in 50 KG bags without marking MRP - appellant failed to discharge onus to prove - it was held by CESTAT that It is not the allegation of the Revenue that the said CBPL was a/was not a related party to the appellant in any manner but it was a clear admission by the appellant itself. HELD THAT - These appeals are not pressed as according to the learned senior counsel appearing for the appellant out of three issues that were raised before the Tribunal only one has been considered and no findings have been recorded on the other two issues. These appeals are disposed of as not pressed with liberty to go back to the Tribunal.
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