2007 (7) TMI 61

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..... The Appellants are a Private Limited Company and they have sold the entire production of iron and steel castings to M/s. R.B. Agarwalla and Company. The Appellants are a private limited company whereas the buyer is a partnership firm. Four of the Directors in the Appellants company are partners in the buyers partnership firm. The Original Authority has held that the Appellants and the buyer are ....

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.... is no flow back of money, there is no investment by the buyer in the Appellants Company, the price charged is the normal commercial price and there has been no extra commercial consideration. He further states that the buyer takes only 20% of its requirement from the appellants whereas at the same price another 80% is purchased from independent sellers which goes to prove that the price at which ....

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....006 (193) E.L.T. 16 (S.C.). (iv) Commissioner of Central Excise, Mumbai v. Universal Luggage Mfg. Co. Ltd. -2005 (190) E.L.T. 3 (S.C.). (v) Alembic Glass Industries Ltd. v. Collector of Central Excise and Customs - 2002 (143) E.L.T. 244 (S.C.). (vi) Commissioner of Central Excise, Surat v. Besta Cosmetic Ltd. - 2005 (183) E.L.T. 132 (S.C.). 4. With the help of these decisions, he argue....

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....ty in view of fact that the decisions given by the ld. Sr. Advocate were not before the Original Authority. 6. After hearing both sides and perusal of the case records including the cited case laws, we find that even though the appellants and the buyer are inter-connected undertakings, in terms of Rule 10(a), the Department is also required to prove that as they are related and have mutuality o....