2025 (2) TMI 589

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..... le 9 read with Rule 8 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 - it was held by Tribunal that the party i.e. M/s Denso India Ltd. & Ms Maruti Udyog Ltd. are inter-connected undertakings and have mutual business interest and therefore, they qualify as 'related parties'/ related person under Section 4(3)(b) of the Central Excises and Salt Act, 1 .....

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