2000 (3) TMI 121

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....er : C.N.B. Nair, Member (T)]. - The Revenue is in Appeal. The facts of the case are that the respondents are manufacturers of UPS System. They were either sold directly or through M/s. Vistar Electronics (P) Ltd. The dispute related to inclusion of the cost of battery in the assessable value of the UPS System. The demand raised in the show cause notice was set aside by the Commissioner in the Ord....

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....em after adding the battery, no liability could be fastened on the manufacturer. The Counsel for the respondents also states that the allegation that M/s. Vistar Electronics (P) Ltd. was related to M/s. D.B. Electronics was not sustainable at all. He contends that this is clear from the very fact that M/s. D.B. Electronics was a partnership between Mr. Bhide and Mr. Tulpule. While M/s. Vistar Elec....

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....records and considered the submissions. The allegation that M/s. Vistar Electronics Pvt. Ltd. was related to M/s. D.B. Electronics is obviously not sustainable in view of the share holding pattern itself. Further, it was being managed by Mr. H.V. Joshi and the 2 partners of D.B. Electronics were also removed from its Board of Directors in March, 1991. Therefore, the allegation of relationship betw....