1997 (9) TMI 209

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..... pellant is absent in spite of notice of hearing but has sent a request for decision of the appeal on merits. We have heard Shri M. Ali, JDR and perused the papers. 2. Appellant, engaged in the manufacture of paints and varnishes, filed price lists in Part I and on approval of the same cleared goods on payment of appropriate duty on the approved prices. Subsequently it was found that sales were e .....

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..... sistant Collector found this to be sufficient ground to hold that the supplier was related to the manufacturer. On this ground he confirmed the demand proposed. The Collector (Appeals) declined to interfere. Hence the present appeal. 3. If relationship of the nature contemplated in Section 4(4)(c) of the Central Excise Act, 1944 is established, it may be open to invoke proviso (3) of Section 4(1 .....

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