TaxTMI 
TaxTMI 
2024 (12) TMI 1192
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....ese appeals against the impugned orders passed by Commissioner (Appeals). 2. Brief facts of the case are that the appellants are engaged in the manufacture of submersible pumps falling under Chapter Sub- Heading 8413.13 of Central Excise Tariff Act, 1985 and are registered with Central Excise; on the basis of an investigation conducted by the officers of the Anti-Evasion Wing of the Central Excise, Panchkula, the Revenue was of the opinion that partners of M/s Hindustan Engineering Enterprise viz. Shri Vijay Kohli and Shri Vinay Kohli are real brothers and sons of Shri M.L. Kohli, who is one of the four directors in the marketing company i.e. M/s Malkoh Marketing Pvt. Ltd; similarly, Shri Rajiv Malhotra and Shri Anil Malhotra are real brot....
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....anies Act, 1956 read with Section 6 and Schedule IA of the said Act, it can be appreciated that the relationship between the natural persons have been enumerated as relatives and therefore, two corporate entities cannot be held to be relatives. He relies on M/s Hind Lamps Ltd. - 1977 ELT (J1) (All.) affirmed by the Hon'ble Supreme Court - 1989 (43) ELT 161 (SC) and Jay Engineering Works Ltd. - 1981 (8) ELT 284 (Del.). 3. Learned Counsel further submits that whereas the show cause notice merely alleges that the appellants are related persons the adjudication order proceeds to confirm that the appellants are related as per Section 4(1)(3) of Central Excise Act, 1944; thus, the show cause notice travels beyond the scope of the show cause noti....
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.... consist on various partners but the private limited company/partnership firm find no mention in schedule of 1(A) of section 6 of the Companies Act, 1956, therefore, the Revenue's case fails on this ground only. 13. In view of the above, we hold that the appellants are not related person in terms of Section 4(3)(b)(ii) of the Central Excise Act, 1944. 14. Further, we take note of the fact that valuation is to be done if the goods are not sold by the assessee except through the persons who is related. Admittedly, whole of the goods are not sold by the M/s Hindustan through M/s Malkoh. In fact, M/s Hindustan is selling goods to Government Department as well as for exports. In that circumstances, the provisions of Rule 9 of Central Excise ....