2008 (2) TMI 229

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....al Excise Rules, 2002. One of the captioned appeals (E/336/04) is filed by M/s. Anantha Poly Products Private Ltd. (APPPL) against the demand of duty, interest and penalty imposed on it. The Appeal No. E/337/04 is against the penalty imposed on Shri A. Sundaralingam, Managing Director of M/s. APPPL.  The demand relates to the clearances of plastic moulded furniture to M/s. Polyset Plastic Pvt. Ltd. (PPPL) during the period November 2000 to July 2002.  The differential duty is demanded with reference to the sale price of PPPL of the impugned goods on the ground that APPPL and PPPL are related persons for the purpose of Section 4 of the Central Excise Act, 1944.   2. In the impugned order, the Commissioner (Appeals) cons....

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....rer shall be mutuality agreed upon between the parties from time to time. (x) All know-how and other information regarding manufacture, supplied by the purchaser, shall not be disclosed to any other third party ever after the termination of the agreement. 3. The Commissioner found that PPPL supplied machinery valued Rs. 1.9 crores on lease basis to the appellant against a meager consideration of Rs. 4.54 per chair.  PPPL had the right to change the design as and when desired. Raw materials were acquired on the advice and guidance of PPPL who also dictated the price of the goods. The brand was owned by PPPL. The appellant had no right to sell the goods to any third party.  The technical know-how was provided by PPPL. The appellan....