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2015 (9) TMI 313

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....<br>Civil Appeal No(s). 6499-6503/2003 - -<br>Central Excise<br>Mr. A.k. Sikri and Mr. Rohinton Fali Nariman, JJ. For the Petitioner : Mr. Arijit Prasad, Adv., Ms. Sunita Rani Singh, Adv., Mr. B. Kr....

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....rporation of India) and the joint venture of the ECIL & and OSI (M/s. Opto Sensors Inc.), namely, are not related persons. After going through the orders of the authorities below, we find that this f....