1990 (2) TMI 160

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..... rd Shri Gopal Prasad, the learned Consultant in support of the appeal. According to him the issue involved in this matter is what should be the value for purposes of assessment of Central Excise duty when out of seven distributors two are alleged to be related persons. Shri Gopal Prasad in this context made the following submissions: (i) Without conceding but assuming that two of the distrib .....

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..... SDR while accepting the legal position submitted that the factual position needs to be verified as to whether the seven distributors whose particulars were stated to be given to the Assistant Collector and to the Collector (Appeals) were in fact existed and were actively dealing with the appellants. She also invited the attention of the Bench to Proviso 3 to Section 4(ii) and submitted that unless .....

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..... rs alleged to be related persons such price should form the basis for assessable value. We do not have all the relevant facts before us. We set aside the impugned order which has taken a contra view and remand the matter to the Assistant Collector with the direction that he should verify: (i) that there were 7 distributors in all. (ii) 5 of the distributors were not alleged to be relate .....

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