1997 (9) TMI 209

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....espondent. [Order per : Justice U.L. Bhat, President]. -  Appellant is absent in spite of notice of hearing but has sent a request for decision of the appeal on merits. We have heard Shri M. Ali, JDR and perused the papers. 2. Appellant, engaged in the manufacture of paints and varnishes, filed price lists in Part I and on approval of the same cleared goods on payment of appropr....

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....tners of the USA are the wives of the three partners of the appellant. The Assistant Collector found this to be sufficient ground to hold that the supplier was related to the manufacturer. On this ground he confirmed the demand proposed. The Collector (Appeals) declined to interfere. Hence the present appeal. 3. If relationship of the nature contemplated in Section 4(4)(c) of the Central E....