1996 (9) TMI 408 - AT - Central Excise

Summary

The appeal was filed by M/s. Anand Water Meters Mfg. Co. against an order by the Collector of Central Excise and Customs, Cochin. The dispute was about the concept of related persons. The Tribunal found that there was no mutuality of interest or money flow back between the parties, so M/s. Punjab Anand Meters (P) Ltd. was not considered a related person to the appellants. The appeal was allowed, and the impugned order was set aside.