1996 (9) TMI 408

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....r the Respondents. [Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by M/s. Anand Water Meters Mfg. Co. against the order-in-original passed by the Collector of Central Excise and Customs, Cochin. 2. When the matter was posted for final hearing, no one has appeared on behalf of the appellants. The appellants have requested to decide the issue on merits. On going ....

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....t present there was 91% sales to persons not related and roughly 9% sales to M/s. Punjab Anand Meters. We also take note of the fact that no material evidence has been placed on record to show that there was mutuality of interest in between these two units. Further no money flow back has also been established. Section 4(4)(c) of the CESA reads as under : - "4(4)(c) :- 'related person' means ....