M/S Saci Allied Products Ltd.,U.P vs Commissioner Of Central Excise, Meerut

The Supreme Court addressed the issue of excise duty liability under the Central Excise and Salt Act, 1944, specifically referencing Section 4(1)(a) and Section 4(4)(c). The Court held that the price at which goods are resold by a related person (Syndet) to its dealers in Uttar Pradesh should be considered for excise duty, as Syndet was deemed a related person under the Act. The Court upheld the Tribunal's decision, affirming that the appellants must pay excise duty based on Syndet's resale price, thus clarifying the interpretation of related persons in excise duty assessments.