1999 (8) TMI 315

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...., SDR, for the Respondents. [Order per : G.A. Brahma Deva, Member (J)]. -  Arguing for the appellants Shri G. Shiv Das, learned Advocate submitted that two issues are to be considered in these two appeals. He said that it was charged by the department that appellant M/s. Hira Cement and M/s. Hira Industries Ltd. are related persons. He said that this was the only issue agitated before t....

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....ed that the party is entitled to small scale benefit in terms of Notification No. 175/86. 2. Heard Shri P.K. Jain, learned SDR who reiterated the findings given by the authorities below. 3. We have carefully considered the matter. We find that all along before the authorities below the party was agitating that M/s. Hira Industries Ltd. was an independent buyer. Price at which the g....