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2017 (5) TMI 1014 - AT - Central ExciseValuation - related party transaction - It was alleged that since the appellant had entered into an agreement regarding the sales promotion of “Cardiovit” with Pfizer Ltd. and is paying service charges to them, the appellant and M/s.Prizer Ltd. are related persons - Held that: - the onus of establishing that the appellants are related to Duchem Laboratories Ltd. is on the Revenue - No evidence has been produced to show that by virtue of being interconnected undertaking, Duchem Laboratories Ltd. and Pfizer become a single entity - no evidence has been produced to establish that the appellants and Pfizer Ltd. have any interest in the business of each other - From the terms of the agreement it appears that Pfizer is merely a service provider to the appellant - In the absence of any proof of mutuality of interest, it cannot be said that the parties are related - appeal allowed - decided in favor of appellant.
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