2003 (6) TMI 61 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellant and its General Manager in the case against the Commissioner of Central Excise, Meerut. The issue was whether M/s. Platinum Agencies Pvt. Ltd. (PAPL) is a related person and if the assessable value should be based on PAPL's selling price. The Tribunal found that sharing advertising expenses does not constitute additional consideration, and since there was no evidence that PAPL is a relative of the appellant, PAPL does not fall under the definition of 'related person.' The order was set aside, and the appeals were allowed.