1998 (5) TMI 194 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, Mumbai in 1998 (5) TMI 194 involved the appellant, a talcum powder manufacturer selling goods to M/s. Godrej Soaps Pvt. Ltd. The assessable value was proposed based on the selling price to Godrej Soaps, but the tribunal ruled that this did not establish a related person relationship. The appeal was allowed, and the impugned order was set aside.