9911796707
TMI Blog1984 (9) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... presented before the Tribunal. 2. When the matter was called, Shri Dinesh Parekh, advocate, appeared for the appellants. It was put to him by the Bench that prima facie the appeal did not disclose any grievance on the part of the appellants calling for a decision by the Tribunal. It was observed that the course of events in this case as seen from the records was as follows :- 21-3-1977 Price-list in part I proforma (for other than related persons) for their goods (synthetic resins) filed by the appellants. 30-3-1977 Discussion between Shri Rebello of the appellants and the Assistant Collector. 11-4-1977 Letter issued by Assistant Collector holding that transactions between the appellants and three wholesale dealers were not at arm's ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arekh confirmed before us that the second price-list which was approved on 30-5-1977 showed precisely the same assessable values as were shown in the first price-list filed on 21-3-1977, which was not accepted by the Central Excise Authorities on the ground that the buyers of the goods were related persons. Accordingly, there was no direct adverse impact on the appellants so far as that particular price-list was concerned. Shri Parekh further clarified that all the subsequent price-lists of the appellants had been filed only in Part I proforma (that is, for other than related persons), and that all those price-lists had been accepted and the values shown therein approved. Thus the controversy had arisen only with reference to the single pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants, for the purpose of rejecting or enhancing the assessable values declared by them. 7. We have given consideration to this aspect of the matter. After the Assistant Collector and the Appellate Collector passed their orders, there have been several judicial decisions with reference to the interpretation of Section 4 of the Central Excises and Salt Act and of the expression "related person". If any Assistant Collector or other Central Excise authority had now to consider the admissibility of the assessable value as declared by the appellants, he would certainly have to take into account the present state of the law on the subject and not the brief finding of the Assistant Collector made in 1977. We also think it unlikely that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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