1997 (3) TMI 190

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....Respondents. [Order per : G.A. Brahma Deva, Member (J)]. -  The issue relates to trade discount. The trade discount has been disallowed by the Assistant Collector on the ground that partners of the assessees and the partners of M/s. United Sales Agencies were relatives. 2. When the matter was called none appeared on behalf of the appellants. However, in response to the notice of....

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....ion now that to treat a person as a related person in terms of Section 4(e) of the Central Excises and Salt Act, there must be mutuality of interest and in other words, buyer must be associated with the business of the assessees directly or indirectly or there must be flow back of money. In the instant case, no such evidence has been placed on record to show that there was mutuality of interest in....