Excise Demand Quashed as Definition of ‘Relative’ Does Not Extend to Corporate Entities

Hindustan Engineering Enterprises Vs Commissioner of Central Excise And Service Tax (CESTAT Chandigarh) Excise Duty Demand Set Aside as Two Companies Could Not Be Treated as ‘Related Persons’; Undervaluation Allegation Rejected Because Manufacturer and Marketing Company Were Not Related Persons; Rule 9 Valuation Provisions Held Inapplicable Because Goods Were Not Sold Exclusively Through Marketing Company. The appeals were filed against a common order dated 15.03.2018 passed by the Commissioner (Appeals), CGST, Panchkula, who had rejected the appellants’ appeals and confirmed the Order-i...