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

Hindustan Engineering Enterprises Vs Commissioner of Central Excise (CESTAT Chandigarh) The appeals were filed by a manufacturing concern and a marketing company against orders of the Commissioner (Appeals) affirming demands of central excise duty and penalties. The dispute arose from investigations conducted by the Anti-Evasion Wing of Central Excise, Panchkula. The Revenue alleged that the manufacturing firm and the marketing company were related persons under Section 4(3)(b) of the Central Excise Act, 1944 and, therefore, valuation of goods cleared by the manufacturer should be determined u...