1996 (3) TMI 335

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....ts. [Order per : G.A. Brahma Deva, Member (J)]. -  This is an appeal filed by the department against the order-in-appeal dated 13-9-1985 passed by the Collector of Central Excise (appeals), Bombay. 2.  The respondents are the manufacturers of pre-stressed cement concrete poles falling under Tariff Item 68. The entire quantity of P.C.C. poles was supplied to the Gujarat State Ele....

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....cting parties, not related persons and, therefore, represented the normal price under Section 4(1). He held that addition of 15% towards margin of profit was therefore not called for. 3.  Shri Vijay Singh, learned SDR appeared on behalf of the revenue and reiterated the stand taken by the department in additing margin of profit. 4.  On going through the facts and circumstances of t....