2017 (2) TMI 364

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....hri K.P. Muralidharan, AC (AR), for the Respondent. ORDER [Order per : D.N. Panda, Member (J)]. - The contention of the appellant is that the sale price charged to oil marketing companies was at the time and at the place without satisfying any of the ingredients of Section 4(1)(b) of the Central Excise Act, 1944 read with provisions of Section 4(3)(b) thereof. The authorities have neither brough....

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....tion between the parties and depletion of assessable value has caused prejudice to Revenue. 3. Appellant at this stage submits that the manner of inter-connection has been held in the adjudication order, while show cause notice alleged that parties are 'related person' on the ground of mutuality of interest. The adjudication has travelled beyond SCN. 4. So far as the relationship aspec....