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2017 (10) TMI 124 - AT - Central ExcisePrinciples of Mutuality of interest - scope of 'related person' - whether subsidiary company included within the scope of Related person? - Extended period of limitation - Held that: - after the amendment to Section 4 with effect from 01.7.2000, subsidiary company has been specifically included in the scope of the definition of ‘related person’, hence, to establish mutuality of interest is no more relevant in such cases - the value to be determined as per Rule 8 of the Central Excise Valuation Rules, 2000 on clearances to their subsidiary M/s Raghuvir Exim Ltd. - appeal allowed - decided in favor of Revenue.
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