Court Favors Assessee in Defining "Related Person" for Excise Duty u/s 4, Central Excise Act, 1944.

Valuation - Interpretation of Statute - definition of related person under section 4 of Central Excise Act, 1944, read with definition of "interconnected undertakings" in Section 2(g) of MRTP Act, 1969 - Valuation - related party transaction - mutual interest - close relatives - issues decided in favor of assessee - AT .....

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