1991 (12) TMI 170

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.... for the Respondents. [Order per : Harish Chander, President]. -  The present appeal is a transferred matter in terms of provisions of Section 35P of the Central Excises and Salt Act, 1944. There was a review show cause notice issued under erstwhile Section 36(2) of the Central Excises and Salt Act, 1944, dated 7-7-1982 and the same is being treated as an appeal. Notice of hearing was s....

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....e Supreme Court. We enquired from the DR whether any stay has been granted by the Supreme Court in view of the Tribunal's decision vide Order No. 602-603/1986-A, dated 12-8-1986, to this Shri Satish Kumar stated that he has got no information in this regard. However, he fairly stated that the facts of the present review application which is being treated by the Tribunal as an appeal are similar to....

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.... appeal and being not satisfied with this, a review show cause notice was issued. We have as earlier discussed, the facts are not disputed. The facts of the present matter are similar to the earlier Order No. 602-603/86-A, dated 12-8-1986 in Appeal Nos. E. 41/75-A and E. 2875/83-A. Para numbers 2 and 3 which are relevant from the earlier order of the Tribunal are reproduced below :- "2. The app....

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.... brand name and sold entirely to the brand name owner, it could not be concluded that the transaction was not at arm's length. 3. The only point which the learned representative of the department made was that the sale prince of the brand name owners was almost double their purchase price and that this fact alone showed that the price charged by the appellants from the brand name owners was a f....