1997 (2) TMI 291

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....t Bhushan, Advocate, for the Respondent. [Order per : Justice U.L. Bhat, President]. -  Respondent, engaged in the manufacture of Polyvinyl Acetate Dispersion, was filing price list from time to time and clearing goods on payment of duty on the price approved by the Department. The dispute in this appeal relates to the period 1-10-1976 (sic) to 30-6-1977. Department issued two show caus....

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.... manufacturers charged to their buyers. Adjudicating authority upheld both these contentions and dropped the proceedings. His order was confirmed by Collector (Appeals). Being aggrieved by this order, Collector of Central Excise, Bombay has preferred the present appeal. 2. Only circumstance relied on by the appellant is that respondent has five directors and these persons are directors of ....