1996 (8) TMI 275 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT in New Delhi heard a case where a private limited company was manufacturing welding electrodes and selling them through a partnership concern. The Collector (Appeals) had held that the manufacturer and the partnership concern were related persons, but the Tribunal disagreed. The Tribunal found that the two concerns were not related persons based on the limited evidence presented and set aside the Collector (Appeals) order, allowing the appeal.