1993 (4) TMI 143

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....Applicant. Mrs. C.G. Lal, SDR, for the Respondent. [Order per: Harish Chander, President]. -  M/s. Surya Electronic Construction, Varanasi has filed the above appeal being aggrieved from the Order passed by the Collector of Central Excise, Allahabad. The said appeal was received in the registry on the 23rd Feb., 1993. Simultaneously, a stay application duly supported by an affidavit ....

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....He pleaded that purchase of raw materials is at arm's length. He also argued that the value of these goods purchased from brand name owners viz. Jay Engg. Works the price is duly paid by the appellant on each and every invoice for the raw material and it is open to the appellant to purchase from outside market, too. In support of his argument, he cited the decision of the Tribunal in the case of L....

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....n the Order-in-Original. She pleaded that the raw materials were supplied by the purchaser for fans viz. Jay Engineering Works and as such the price at which the goods are being sold by the brand name owner viz. Jay Engg. Works that price should be adopted. 2. We have heard both sides and have gone through the facts and circumstances of the case. During the course of arguments, we were told tha....