1979 (6) TMI 37 - CGOVT - Central Excise

Summary

The Government of India rejected a Revision Application as petitioners did not attend personal hearings. They found that wholesale dealers were distributors with a special relationship with the manufacturer. The Order-in-Appeal was upheld as correct in law. The relationship between manufacturer and dealer does not determine if a buyer is a 'related person' under Section 4(4)(c) of the Central Excises and Salt Act, based on recent court judgments.