1998 (11) TMI 190 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi decided that M/s. Jay Engineering Works Ltd. and the appellants are not related persons. The Tribunal held that the appellants are not liable to pay duty on the price charged by Jay Engineering Works to wholesalers. The impugned order was set aside, and the appeal was allowed. (Citation: 1998 (11) TMI 190 - CEGAT, New Delhi)