1981 (7) TMI 239

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....India have considered the points raised in the revision application, those urged during the course of personal hearing and have examined the records of the case. 2. Facts of the case are that the applicants cleared their product falling under Tariff Item 68 and paid duty on the basis of the prices shown on the invoices as provided in the Notification No. 120/75, dated 30-4-1975. The lower ....

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.... made to a related person and therefore the benefit of notification could not be given in view of the proviso (iv) to that notification. 3.2. Shri Mukherjee argued that the lower authorities had erred in the first instance in holding that majority of the sales were made by the applicants to their partnership firm. The fact was that only about 40% of the total production was sold to Bharat ....