2005 (3) TMI 130

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....ich it rejected the appeal preferred by the appellant from the order of the Collector (Appeals), Central Excise Ahmedabad. Both the fora have concurrently held that for the purpose of valuation of the respondent's products under Section 4 of the Central Excise Act, as it stood at the relevant period of time, Bulsara Hygiene Products Ltd. (hereinafter referred to as 'BHPL') which marketed the appel....

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.... of BHPL in the assessee but in a third concern, which is not relevant for the purpose of Section 4 of the Act. 4.As far as the common Directors are concerned, this Court has in Alembic Glass Industries Ltd. v. Collector of Central Excise & Customs which is reported in 2002 (143) E.L.T. 244, held that - "The fact that two public limited companies have common Directors does not mean that the one ....