1996 (8) TMI 228

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.... Advocate, for the Respondent. [Order per : P.K. Desai, Member (J)]. - This appeal by the Department is against the Order-in-Appeal No. DCJ/83/BRD-93, dated 17-6-1993 of the Collector of Central Excise (Appeals), Ahmedabad at Bombay setting aside the demands confirmed by the Assistant Collector against the Respondents. 2. The demands against the Respondents were raised on the ground ....

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....on was drawn that Darshak Ltd. were the favoured buyers as 90% of the manufactured goods were supplied to them and that there was a mutuality of interest and as such the assessable value should be the price charged by Darshak Ltd. In the appeal before the Collector (Appeals), he vide impugned order held that favoured customer could be the one, when he and the principals had mutuality of interest a....

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....nstructing them that Glass and Glasswares are the products capable of being sold without packing and packing in such cases need not be held as process incidental or ancillary to the process of manufacture and inclusion of packing charges may not be insisted upon for inclusion in assessable value. He has further pleaded that the similar issue had arisen earlier in their own case by issuance of Show....

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....ow of finances between the two. 5. Considering the submissions, the Department has challenged the order basically on the ground that sale to M/s. Darshak is to a related person. The Show Cause Notice however alleges them to be only favoured buyer. Though about 90% of the sale is to them, there is also sale of about 10% to the outsiders where also same price is charged. To put a party under....