TaxTMI 
TaxTMI 
2000 (8) TMI 464
X X X X Extracts X X X X
X X X X Extracts X X X X
....ani, Advocate, for the Respondent. [Order per : Justice K. Sreedharan, President]. - Revenue, as appellant, challenges order-in-original No. 431/CEX/93, dated 31-12-1993 passed by Collector of Central Excise & Customs, Aurangabad. Short facts necessary for disposal of this appeal are as follows. Respondent, M/s. Kesharbai Electronics Pvt. Ltd., Ahmednagar, are engaged in the manufacture of 'Po....
X X X X Extracts X X X X
X X X X Extracts X X X X
....invoking the provision contained in Rule 173Q was also sought to be imposed. 2. Respondent filed detailed objections to the show cause notice. After hearing the respondent. Collector, by the impugned order, dropped the proceedings initiated pursuant to the show cause notice dated 12-11-1992. This action of the Collector is under challenge. 3. The fact that respondent and M/s. H.V. Indu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ndent and differential duty claimed thereunder. Show cause notice proceeded on the basis that sale by the respondent to H.V. Industrial Electronics was between related persons and that "there appears to be additional consideration flowing directly or indirectly from the buyer to the assessee". Learned Collector came to the conclusion that the charge of 'related person' is not substantiated and the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ate companies. In the absence of mutuality of interest, Revenue cannot successfully contend that they are 'related persons'. No material warranting a conclusion of relationship between the two private limited companies has been brought out in evidence. Even the show cause notice stated that there appears to be additional consideration flowing directly or indirectly from the buyer to the assessee. ....