The Chandigarh Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the department failed to establish that the company and its buyers were “related persons” or “inter-connected undertakings” under Section 4 of the Central Excise Act, 1944. The bench of S. S. Garg (Judicial Member) and P. Anjani Kumar (Technical Member)…
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