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TMI Blog1996 (6) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. [Order per : P.K. Desai, Member (J)]. - This Appeal filed by the Department is against the Order-in-Appeal No. GS/565-II/92, dated 25-8-1992 of the Collector of Central Excise (Appeals), Bombay setting aside the Order-in-Original No. V(B-13)(30) 8/91, dated 21-2-1992 holding that the price declared by the Respondents were approved by adding Rs. 2/- so far as polystyrene clear grade ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l & Co. Ltd. reported in 1980 (6) E.L.T. 653, held that it was not necessary that the prices remain in conformity with the cost structure and there was no evidence of there being any underhand dealing or other arrangement and therefore he set aside the order. 2. Arguing for the Revenue the ld. D.R. submits that working out the price on cost structure is an important factor and no party would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rigeration Corporation v. C.C.E. -- 1996 (81) E.L.T. 290 (Tribunal). He further refers to the decision of the Tribunal in the case of Pepsi Foods Ltd. v. C.C.E. reported in 1996 (82) E.L.T. 33 (Tribunal). Referring to these decisions, he submits that the cost calculation should be resorted to only when no further evidence in relation to the price is available and that there can be no cause to [rej ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... established and the transactions have to be held as between two independent parties at arm's length. Therefore all these aspects considered by the ld. Commissioner (Appeals) appears to be in conformity with the law and hence there is no justifiable ground to interfere with the order passed by the authority. The same is confirmed and the appeal filed by the department is rejected. X X X X Extracts X X X X X X X X Extracts X X X X
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