1997 (2) TMI 312

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..... absent in spite of notice of hearing but has sent a request for disposal of the appeal on merits. We have heard Shri K. Srivastava, SDR and perused the papers. 2. Appellant, engaged in the manufacture of motorcycles falling under erstwhile T.I. 34, commenced manufacture of M-50 type motor cycle in 1980. Price List effective from 1-1-1980 declaring the value as Rs. 3510 was approved. Price list .....

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..... rmed by the Collector (Appeals) except in regard to the demand for the period prior to six months prior to the date of issue of show cause notice. 3. We are not inclined to agree that employees of the appellant to whom M-50 motorcycles were sold prior to 9-2-1982 were `related persons as there was no mutuality of interest in the business of each other. In reply to the show cause notice the appe .....

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