1999 (2) TMI 222

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....ant. Shri K.R. Boolchandani, Advocate, for the Respondent. [Order per : G.N. Srinivasan, Member (J)]. - These are two appeals filed by the department against the decision of the Collector, Customs & Excise, Aurangabad made in Order-in-Original No. 353/CEX/93, dated 8-12-1993 and Order-in-Original No. 261/CEX/93, dated 27-10-1993. The Appeal No. E/654/95 has been filed against the Order-in....

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.... department in Part I. They had declared the prices in models CD-100, RTSF 14 and KT 3112 as Rs. 450/-, Rs. 900/- and Rs. 255/-. The price lists were duly approved by the department. The goods were offered to the customers at Rs. 775/-, Rs. 1,475/- and Rs. 400/- respectively. The assessee company i.e. Rajkumar Engineering Pvt. Ltd. consists of Rajkumar N. Dhoot, Shardad Palod and Himatlal Vora. R.....

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....le to a related person and he did not reveal the correct price. Show cause notice dated 3-2-1993 was issued charging the assessees Rajkumar Engineering P. Ltd. that they had cleared goods to a related person on payment of duty as per the price declared by them in the price list. Further, the related person sold the goods to the customer at higher price. In fact, the show cause notice charges that ....

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....mpany having kinship with two directors is very negligible. The adjudicating authority dropped the proceedings. As stated above in respect of the appeal relating to E/655/95, the adjudicating authority on the basis of his findings gave in Order No. 226/CEX/93, dated 27-10-1993, he dropped the proceedings. Hence the present appeals. 3. It is contended by the department that the finding give....