2005 (1) TMI 541

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....for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard learned SDR. None appeared on behalf of the respondent. The Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals-I) Customs & Central Excise, Indore. The Commissioner (Appeals) in the impugned order held as under :- "The appeal is being taken up for final disposal after dispensi....

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....oods to independent buyers at factory gate and therefore, it can be presumed that such price is not disputed. In such a case, the same would be applicable to sales made to others including related persons, if any. Therefore, even if M/s. Universal Medical Instruments is a related person, then also the case of the Department fails because when Section 4(1)(a) price is available in respect of sales ....

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....be relevant in this case. In the case of Vekrama Engineering the entire production of a particular model of the Motor Vehicle Trailer manufactured by a Proprietary concern was sold to an Agency Company owned by H.U.F. and it was held that proprietor of manufacturing firm being also Karta of H.U.F. and hence H.U.F. not to be treated like a limited company as both units are managed by the same perso....