2017 (5) TMI 1716

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....gh, Authorized Representative (DR) ORDER Per. B. Ravichandran :- The appeal is against order dated 16/08/2011 of Commissioner (Appeals-I), Indore. The appellants are engaged in the manufacture of Steel Wires liable to Central Excise duty. During the period 01/12/2004 to 14/03/2008 the appellants have cleared steel wires to M/s Neminath Tubes Industries, Indore. The Revenue entertained a view th....

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....e appeal records and the submissions made by the learned AR. 3. We note that the show cause notice and the lower Authorities in their findings recorded that the appellant is a related person of M/s Neminath Tubes Industries as per the provisions of Section 4 (3) (b) (ii) of Central Excise Act, 1944. Accordingly, the transaction value of the sale was rejected and the value was re-determined apply....

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....of term "relative" will apparently apply to only natural persons. Reference can be made to the decision of Tribunal in CCE, Raipur vs. Akash Ispat Ltd. reported in 2016 (337) E.L.T. 295 (Tri. - Del.). On this ground alone, the proceedings against the appellant are unsustainable. Even if some of the Directors of the appellant are partners of the buying firm, this by itself do not make them related ....