INDIAN PISTON LIMITED vs COLLECTOR OF CENTRAL EXCISE, MADRAS

The Supreme Court held that under Section 4 of the Central Excises and Salt Act, 1944, the appellant's distributors were not 'related persons', thus the excise duty collected on sales to them was deemed excess. The Court clarified that the protest made by the appellant regarding the pricing should encompass all sales to distributors, not just those to wholesale distributors and O.E. manufacturers. Consequently, the appellant was entitled to a refund of the excess excise duty paid on these transactions.