2004 (2) TMI 416

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.... V.M. Doiphode, Advocate, for the Respondent. [Order per : K.C. Mamgain, Member (T)]. -  This is an appeal filed by Revenue against the Order-in-Appeal No. 78/2000-C.E., dated 27-3-2000 passed by the Commissioner of Central Excise (Appeals), Bangalore. 2. M/s. Akay Cosmetics (P) Limited were manufacturers of Instant Hair Colour sold under the brand name "BIGEN". They were sellin....

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....s (P) Limited. The Commissioner (Appeals) came to the conclusion that after 1-4-1991 M/s. Nemaru Coiffure cannot be considered as a related person of M/s. Akay Cosmetics (P) Limited. The Revenue has filed this appeal against this conclusion of the Commissioner (Appeals). 4. Smt. Radha Arun, SDR, appeared for Revenue and Shri V.N. Doiphode, Advocate, appeared for the respondents M/s. Akay C....

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....pt of 'related person' for the purpose of Central Excise Valuation as per Section 4(4)(c) of Central Excise Act, 1944 was applicable even after 1991 as there is no change in practical terms constituting a material departure from the earlier facts, as partners of M/s. Nemaru Coiffure are the first and permanent Directors of M/s. Akay Cosmetics (P) Limited. 6. Shri V.M. Doiphode, Advocate, p....

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....ther the appellants and their buyers (M/s. Nemaru Coiffure) for the period from 1-4-1991 onwards, are related person or not. In this regard, it is observed that with the changes effected in the constitution of the Appellant-company, there is no commonality between the directors and the partners of both the concerns. While Shri Mahendra Khimji and Uday Khimji remained as partners of M/s. Nemaru Coi....