2005 (7) TMI 557

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..... ]. Revenue by this appeal wants the upholding of the proposition of Related Person sale in this case and thereafter upholding the demands based on MRP declared as the assessee had failed to present the normal price of M/s. TDPL and had only produced tabulations of assessable values claiming discounts towards Sales Tax, transportation plus insurance and depot expenses. Since TDPL are Related .....

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..... sides interest, by having 34% shares in M/s. TDPL, will not constitute the coverage under the definition of Related Person under Section 4 of the Central Excise Act qua companies. The interest has to be in the business of each other as per the law and settled catena of decision. (b) The fact of purchaser having some share in each other and having Common Chairman and three Directors were no .....

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