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2017 (10) TMI 342 - CESTAT BANGALORE
Valuation - mutuality of interest - Refrigerators and Deep Freezers - enhancement of value - Held that: - similar matter was decided by the Tribunal in case of CCE, Bangalore vs. M/s. BPL Sanyo Utilities and Appliances Ltd. [2002 (12) TMI 137 - CEGAT, BANGALORE], whereunder it was observed that the assessee and M/s. BPL are separate legal entities and the transaction between the two is on principal to principal basis and there is no mutuality of interest between the two - appeal dismissed - decided against Revenue.