2005 (2) TMI 121

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..... ason of the relationship. They have only proceeded on the basis that M/s. Fenner (India) Limited being a related person the invoice price was influenced. We also find the submissions made on behalf of the Respondents that they were also selling to other parties at the same price has not been rebutted by the Department. It is clear that merely because M/s. Fenner (India) Limited is the holding comp .....

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..... ng company of the Respondents, condition (iv) of the Notification had not been fulfilled. Condition (iv) reads as follows :- "(iv) the invoice price is not influenced by any commercial, financial or other relationship whether by contract or otherwise between the manufacturer or any person associated in business with the manufacturer and the buyer or any person associated in business with the .....

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..... o ascertain whether the invoice price had been influenced by any commercial, financial consideration or by reason of the relationship. They have only proceeded on the basis that M/s. Fenner (India) Limited being a related person the invoice price was influenced. We also find the submissions made on behalf of the Respondents that they were also selling to other parties at the same price has not bee .....

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