2000 (11) TMI 969

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....ant. Shri S. Kannan, DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - This appeal is against Order-in-Original No. 42/94, dated 10-11-1994. By the above said order, the Commissioner had confirmed demand of duty on clearances made to a partnership firm namely M/s. Popular Gas Agency, which was held by him to be a related person, as the Managing Director of the manufacturer ....

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....ent buyers at the factory gate, when the factory gate price is available, the question of disregarding the same and going to related person price without establishing the mutuality of interest between the manufacturer and partnership concern is not permissible. In this case, interest of each in the business of other i.e. mutuality of interest has not been established. To attract proviso (iii) and ....

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.... or limited company, that itself will not involve relationship clause and make the sales to related person unless there is mutuality of interest established in the case of each other. The Tribunal in the case of CCE v The Enfield India Ltd. as reported in 1988 (34) E.L.T. 654, wherein 20% of the sales was to persons other than related and there was nothing to show that 20% buyers would not have go....