2005 (9) TMI 532

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.... Heading 84.13 of the CETA Schedule. The appellants unit is a Proprietary concern of Smt. G.R. Rani, w/o. Shri G. Radhakrishnan. The entire quantity of the said electronic fluorescent lanterns manufactured by the unit was sold to M/s. Rolls Marketing Agency (for short RMA), partnership concern and the partners were G.R. Radhakrishnan, husband of Smt. G.R. Rani and Shri Raja Chakravarty, brother of Smt. Rani. Subsequently, from August, 1995 onwards the marketing firm was converted into a private limited company in the name of M/s. Rolls Appliances (P) Ltd., (for short RAPL) with Shri G. Radhakrishnan as the Managing Director, and Shri Raja Chakravarty as Director. Thereafter another marketing concern by the name of M/s. Emergency Power & Ele....

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....has been held in various cases that the partners may be close relatives of the Directors of the appellants company. But on this account they are not related person or for their buyer, because one is corporate concern and other is partnership concern. Moreover, it was urged that the appellants' company sold the goods to the other two units and in turn they were selling the same. The transaction was on principal-to-principal basis. 5. We have gone through the records of the case carefully. Even though the Commissioner (Appeals) has held that the appellants' firm and the other two units are related persons, there is nothing in the show cause notice which indicates the same. In fact, the show cause notice states that the appellants are cl....