CESTAT Allows Appeal as Manufacturer & Marketing Company Were Not Related Persons

Hindustan Engineering Enterprises Vs Commissioner of Central Excise and Service Tax (CESTAT Chandigarh) The appeals arose from a common order of the Commissioner (Appeals), CGST, Panchkula, which had upheld an Order-in-Original confirming central excise duty demand, interest, and penalties against the appellants. The appellant manufacturer was engaged in the manufacture of submersible pumps and sold its products through a marketing company. During investigation, the Department alleged that the manufacturer had deliberately lowered the price of its products by routing sales through the marketin...